Rules 50 to 52 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rules 50, 51 and 52 list the particulars that three documents under section 31(3) must carry: the receipt voucher for an advance, the refund voucher referred to in clause (e) of section 31(3), and the payment voucher referred to in clause (g) of section 31(3). Rule 50 also has a proviso for an advance where the rate of tax or the nature of supply is not determinable.
This article follows the Central Goods and Services Tax Rules, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
Each rule says that a voucher "referred to in" a clause of section 31(3) "shall contain the following particulars". Rule 50 covers the receipt voucher (clause (d)), rule 51 the refund voucher (clause (e)), rule 52 the payment voucher (clause (g)). Every voucher carries a consecutive serial number not exceeding sixteen characters, unique for a financial year. The proviso to rule 50 says that where, at the time of receipt of advance, the rate of tax is not determinable, tax is paid at eighteen per cent., and where the nature of supply is not determinable, it is treated as inter-State supply.
The section behind the rules
All three rules are made under section 31(3) of the CGST Act, 2017, and each names the clause of that sub-section it serves. See receipt, payment and refund vouchers under section 31(3) and sections 31 to 34 of the CGST Act. If you want your voucher practice checked against the return you file, our GST return filing service can do so.
Rule 50: receipt voucher
A receipt voucher referred to in clause (d) of section 31(3) "shall contain the following particulars, namely,-"
(a) name, address and Goods and Services Tax Identification Number of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters - hyphen or dash and slash - and any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) description of goods or services; (f) amount of advance taken; (g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (h) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess); (i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; (j) whether the tax is payable on reverse charge basis; and (k) signature or digital signature of the supplier or his authorised representative.
Proviso. "Where at the time of receipt of advance, - (i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.; (ii) the nature of supply is not determinable, the same shall be treated as inter State supply."
The proviso is a default for the time of receipt of the advance. Eighteen per cent. is the figure the proviso prints for the case where the rate cannot be determined; it is not a statement of any rate applying to a supply.
A reading note. The footnote at the foot of the page carrying the start of rule 50 does not relate to rule 50. It belongs to the last proviso to rule 49 (bill of supply), which provides that the Government may, by notification, specify that the bill of supply shall have a Quick Response code; the footnote says that proviso was inserted by Notification No. 31/2019 - CT dated 28.06.2019 and is "applicable w.e.f. a date yet to be notified". That date is not given here.
Rule 51: refund voucher
A refund voucher referred to in clause (e) of section 31(3) "shall contain the following particulars, namely:-"
(a) name, address and Goods and Services Tax Identification Number of the supplier; (b) a consecutive serial number not exceeding sixteen characters (as in rule 50); (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) number and date of receipt voucher issued in accordance with the provisions of rule 50; (f) description of goods or services in respect of which refund is made; (g) amount of refund made; (h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (i) amount of tax paid in respect of such goods or services (central tax, State tax, integrated tax, Union territory tax or cess); (j) whether the tax is payable on reverse charge basis; and (k) signature or digital signature of the supplier or his authorised representative.
Clause (e) ties the refund voucher to the receipt voucher by number and date.
Rule 52: payment voucher
A payment voucher referred to in clause (g) of section 31(3) "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 (as in rule 50); (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 tax, Union territory tax or cess); (h) amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess); (i) place of supply along with the name of State and its code, in case 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.
The three vouchers side by side
| Particular | Rule 50 receipt voucher | Rule 51 refund voucher | Rule 52 payment voucher |
|---|---|---|---|
| Section 31(3) clause | (d) | (e) | (g) |
| Supplier's name, address, GSTIN | Yes | Yes | Yes, "if registered" |
| Serial number (up to sixteen characters, unique for a financial year) | Yes | Yes | Yes |
| Date of issue | Yes | Yes | Yes |
| Recipient's details | With Unique Identity Number, if registered | With Unique Identity Number, if registered | Name, address and GSTIN |
| Reference to receipt voucher | No | Number and date | No |
| Amount | Advance taken | Refund made | Amount paid |
| Rate of tax | Yes | Yes | Yes |
| Tax amount | Charged | Paid | Payable |
| Place of supply (inter-State) | Yes | Not listed | Yes |
| Reverse charge indication | Yes | Yes | Not listed |
| Signature or digital signature | Yes | Yes | Yes |
Who does what
| Who | What | Rule |
|---|---|---|
| Supplier receiving an advance | Issues a receipt voucher with the particulars in clauses (a) to (k) | 50 |
| Same, where rate of tax is not determinable at receipt of advance | Pays tax at eighteen per cent. | 50 proviso (i) |
| Same, where the nature of supply is not determinable | Treats the supply as inter-State | 50 proviso (ii) |
| Supplier refunding an advance | Issues a refund voucher, referring to the receipt voucher by number and date | 51 |
| Person required by section 31(3)(g) to issue a payment voucher | Includes the particulars in clauses (a) to (j) | 52 |
A worked example
Lakshmi Interiors, an invented design firm, receives an advance from a client, Mehta & Sons, for a project. It issues a receipt voucher with its name, address and Goods and Services Tax Identification Number, a consecutive serial number of not more than sixteen characters unique for the financial year, the date, the client's details, a description of the services, the amount of advance, the rate of tax, the tax charged, the place of supply with the State name and code if it is an inter-State supply, a statement whether tax is payable on reverse charge, and the signature or digital signature of the firm.
At the time of receipt, suppose the rate of tax on the final service cannot yet be determined. Under the proviso to rule 50, the tax on the advance is paid at eighteen per cent. If the nature of the supply (inter-State or intra-State) also cannot yet be determined, the supply is treated as inter-State.
The project is cancelled before any supply is made and the advance is returned. Lakshmi issues a refund voucher under rule 51, with the number and date of the receipt voucher, the description of the services, and the amount refunded.
Points to watch
- Serial number format. The rule allows alphabets, numerals, hyphen or dash and slash, up to sixteen characters, unique for a financial year.
- The defaults in the proviso. They apply "at the time of receipt of advance".
- Refund voucher links back. Rule 51(e) needs the number and date of the receipt voucher.
- Payment voucher scope. Rule 52 applies to the vouchers referred to in section 31(3)(g).
- Time of supply. These rules list particulars; when a voucher is due is for the Act.
Need help with vouchers and the returns that report them?
Advances, refunds of advances and reverse charge payments are reported in returns, and the vouchers are the starting point of that reporting. We review your voucher practice against rules 50 to 52 and the return entries that follow. See our GST return filing service.
Key takeaways
- Rules 50, 51 and 52 prescribe the particulars of the receipt, refund and payment vouchers under section 31(3)(d), (e) and (g).
- Each voucher needs a consecutive serial number not exceeding sixteen characters, unique for a financial year.
- Proviso to rule 50: tax at eighteen per cent. where the rate is not determinable at receipt of advance; inter-State treatment where the nature of supply is not determinable.
- The refund voucher cites the number and date of the receipt voucher.
- The payment voucher does not list a reverse charge statement.
Read next
- Rules 48 and 55A of the CGST Rules, 2017: manner of issuing invoice
- Rule 57 of the CGST Rules, 2017: electronic records
- Receipt, payment and refund vouchers: section 31(3)
- Rule 46: every particular a tax invoice must carry
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.