A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier if registered;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special chaiacteishyphen or dash and slash symbolised as"-" and "/" respectively, and any combination thereof, unique for a financial year:
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number of the recipient;
(e) description of goods or services;
(f) amount paid;
(g) rate of tax (central tax, State tax, integrated lax. Union territory lax or cess);
(h) amount of tax payable in respect of taxable goods or services (central tax, State lax. integrated tax. Union territory tax or cess);
(i) place of supply along with the name of State and its code, in cast: of a supply in the course of inter-State trade or commerce; and
(j) signature or digital Signature of the supplier or his authorised representative.