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Rule 51 of the CGST Rules, 2017

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

At a glance

Bars, duties and time limits

Rule 51(a)–(g)The voucher contains supplier identity and registration number, registered recipient identity and number, issue date, original receipt-voucher number and date, description of the goods or services and refund amount.
Rule 51(b)The consecutive serial number is unique for the financial year, uses the permitted letters, numerals, hyphen or slash combinations and does not exceed sixteen characters.
Rule 51(h)–(k); rule 54(5)The document includes the relevant tax rates and amounts paid, reverse-charge status and supplier or authorised-representative signature. Rule 54(5) applies its specified special-case provisions with corresponding changes.

A refund voucher under section 31(3)(e) links the refund to the original receipt voucher. Rule 51 requires the parties’ identities, refund and tax details, serial number and authentication. It also requires the description of the goods or services concerned and reverse-charge status. The specified special cases under rule 54 apply with corresponding changes to these document requirements.^[1]

Quick facts

Rule 51, CGST Rules, 2017

Refund voucher

Provision
Act	Central Goods and Services Tax Rules, 2017
Chapter	VI, Tax Invoice, Credit and Debit Notes
Rule title	Refund voucher
Related provisions
Other rules	Rule 50, Rule 54
Sections	Section 31 of the CGST Act, 2017, Section 164 of the CGST Act, 2017
Structure 51 opening, (a)Scope and supplier identification 51(b)–(c)Serial number and issue date 51(d)Recipient identification 51(e)Receipt-voucher reference and one imported requirement 51(f)–(i)Refund description, amount and selected tax head 51(j)–(k)Reverse-charge indication and signature
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 51, verbatim (show)

Rule 51. Refund voucher. -

A refund voucher referred to in clause (e) 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) 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.

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 51 opening, (a)

Questions to answer on the file4 questions

Was the refund voucher issued against the advance payment?
Does the refund voucher contain the supplier name?
Does the refund voucher contain the supplier address?
Does the refund voucher contain the supplier Goods and Services Tax Identification Number?

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Serial number and issue date 51(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 51(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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Receipt-voucher reference and one imported requirement 51(e)

Questions to answer on the file3 questions

Does the refund voucher state the number of the receipt voucher?
Does the refund voucher state the issue date of the receipt voucher?
Does the linked receipt voucher satisfy the single requirement of Rule 50?

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Refund description, amount and selected tax head 51(f)–(i)

Questions to answer on the file5 questions

Does the refund voucher describe the goods or services in respect of which the refund is made?
Does the voucher contain the amount of refund made?
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 paid in respect of those goods or services?

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Reverse-charge indication and signature 51(j)–(k)

Questions to answer on the file3 questions

Does the voucher state whether tax is payable on reverse charge?
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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Provisions connected to Rule 51
Provision	Connection	Words that tie them
Section 164 of the CGST Act, 2017	Section 164 of the CGST Act, 2017 (1) prescribed by this provision	164(1) "make rules for carrying out the provisions of this Act"; 51 "A refund voucher referred to in clause (e) 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)(e)	51 "A refund voucher referred to in clause (e) of sub-section (3) of section 31"; 31(3)(e) "a refund voucher against such payment"
Rule 50	this provision requires Rule 50	51(e) "number and date of receipt voucher issued in accordance with the provisions of rule 50"
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.

Circulars (1)

Number	Date	Subject
Circular No. 137/07/2020-GST	13 April 2020	Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg

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

See also

Section 31 of the CGST Act, 2017: tax invoice
Rule 50 of the CGST Rules, 2017: receipt voucher
Rule 54 of the CGST Rules, 2017: tax invoice in special cases

References

Central Board of Indirect Taxes and Customs. "Rule 51. Refund voucher". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links

CGST Rules, 2017, Rule 51 on the CBIC tax information portal