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Rule 50 of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter VI, Tax Invoice, Credit and Debit Notes

At a glance

Entitlement and conditions

Rule 50, provisoIf the rate is not determinable at receipt of the advance, the rule requires eighteen per cent. If the nature of supply is not determinable then, it is treated as inter-State. Rule 54(5) applies its specified special cases with corresponding changes.

Bars, duties and time limits

Rule 50(a)–(k)The voucher includes supplier identity and registration number, registered recipient identity and number, issue date, goods or services, advance amount, tax rate and amount, reverse-charge status and signature. Inter-State supplies require the place of supply with State name and code.
Rule 50(b)The consecutive serial number must be unique for the financial year, not exceed sixteen characters and use the permitted letters, numerals, hyphen or slash combinations.

Procedure, powers and definitions

Rule 50, provisoThe law does not settle what evidence establishes that the rate or nature of supply was indeterminable at receipt, rather than merely absent from the information available.

A receipt voucher under section 31(3)(d) identifies the advance, intended supply, tax details and parties. Rule 50 also prescribes its numbering and authentication, subject to the special cases imported by rule 54. If the tax rate cannot be determined when the advance is received, the stated rate applies; an indeterminable nature of supply is treated as inter-State.^[1]

Quick facts

Rule 50, CGST Rules, 2017

Receipt voucher

Provision
Act	Central Goods and Services Tax Rules, 2017
Chapter	VI, Tax Invoice, Credit and Debit Notes
Rule title	Receipt voucher
Related provisions
Other rules	Rule 54
Sections	Section 31 of the CGST Act, 2017
Structure 50 opening, (a)Scope and supplier identification 50(b)–(c)Serial number and issue date 50(d)Recipient identification 50(e)–(h)Supply description, advance amount and selected tax head 50(i)–(j), proviso (ii)Inter-State place particulars and reverse-charge indication 50(k)Signature 50 proviso (i)Rate not determinable at receipt 50 proviso (ii)Nature not determinable at receipt
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]
Questions reviewed	Prashant Prakash, 23 September 2026

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Rules as published in the Gazette of India is the legal source.

Rule 50, verbatim (show)

Rule 50. Receipt voucher.-

A receipt voucher referred to in clause (d) 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;

(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 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 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:

Provided that 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.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Scope and supplier identification 50 opening, (a)

Questions to answer on the file4 questions

Is the document a receipt voucher referred to in section 31(3)(d)?
Does the receipt voucher contain the supplier name?
Does the receipt voucher contain the supplier address?
Does the receipt voucher contain the supplier Goods and Services Tax Identification Number?

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Serial number and issue date 50(b)–(c)

Questions to answer on the file6 questions

Does the voucher contain a serial number?
Is the serial number consecutive within its series?
What is the character count of the serial number?
Does the serial number use only the permitted character set?
Is the serial number unique for its financial year?
Does the voucher contain its issue date?

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Recipient identification 50(d)

Questions to answer on the file6 questions

Is the recipient registered?
Does the voucher contain the recipient name?
Does the voucher contain the recipient address?
Does the voucher contain the recipient Goods and Services Tax Identification Number?
Does the voucher contain the recipient Unique Identity Number?
Does the registration qualifier make name and address optional for this unregistered recipient?

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Supply description, advance amount and selected tax head 50(e)–(h)

Questions to answer on the file6 questions

Does the voucher contain a description of the goods or services?
Does the voucher contain the amount of advance taken?
Which applicable tax head is for this particulars check: central tax, State tax, integrated tax, Union territory tax or cess?
Does the voucher contain the rate of the tax?
Does the voucher contain the tax amount charged in respect of the taxable goods or services?
Is the supply taxable?

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Inter-State place particulars and reverse-charge indication 50(i)–(j), proviso (ii)

Questions to answer on the file7 questions

Is the supply independently established as inter-State under the applicable IGST classification?
Was an advance received for this supply?
Was the nature of supply not determinable at the time of receipt of this advance?
Does the voucher contain the place of supply?
Does the voucher contain the name of the State for that place of supply?
Does the voucher contain the code of that State?
Does the voucher state whether tax is payable on reverse charge?

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Signature 50(k)

Questions to answer on the file2 questions

Does the voucher bear the supplier signature or digital signature?
Does the voucher bear the authorised representative signature or digital signature?

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Rate not determinable at receipt 50 proviso (i)

Questions to answer on the file4 questions

Was an advance received for this supply?
Was the rate of tax not determinable at the time this advance was received?
Was the tax for this advance actually paid to the Government?
At what rate in percentage points was tax paid on this advance?

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Nature not determinable at receipt 50 proviso (ii)

Questions to answer on the file3 questions

Was an advance received for this supply?
Was the nature of supply not determinable at the time of receipt of this advance?
Was this advance supply treated as inter-State?

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Provisions connected to Rule 50
Provision	Connection	Words that tie them
Section 31 of the CGST Act, 2017	Section 31 of the CGST Act, 2017 (3)(d) prescribed by this provision	31(3)(d) "containing such particulars as may be prescribed"; 50 "A receipt voucher referred to in clause (d) of sub-section (3) of section 31"
Section 31 of the CGST Act, 2017	this provision requires Section 31 of the CGST Act, 2017 (3)(d)	50 "A receipt voucher referred to in clause (d) of sub-section (3) of section 31"
Rule 54	this provision exception in Rule 54 (5)	54(5) "The provisions of sub-rule (2)or sub-rule (4) shall apply, mutatis mutandis"; 54(5) "to the documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (1)

Number	Date	Subject
Notification No. 10/2017-Central Tax	28 June 2017	Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument

Unsettled questions

The words of Rule 50 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.

What evidence establishes that the tax rate was not determinable at the time of receipt of an advance, rather than simply not supplied in the engagement?
What evidence establishes that the nature of supply was not determinable at the time of receipt of an advance, rather than simply not supplied in the engagement?

See also

Section 31 of the CGST Act, 2017: tax invoice
Rule 54 of the CGST Rules, 2017: tax invoice in special cases

References

Central Board of Indirect Taxes and Customs. "Rule 50. Receipt voucher". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links

CGST Rules, 2017, Rule 50 on the CBIC tax information portal