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Rule 52 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 52(a)–(f)The voucher contains the supplier’s name, address and registration number if registered, the recipient’s name, address and registration number, issue date, description and amount paid.
Rule 52(b)A consecutive serial number, unique for the financial year, must not exceed sixteen characters and may use the specified letters, numerals, hyphen and slash combinations.
Rule 52(g)–(j); rule 54(5)The document states the relevant tax rate and amount, inter-State place of supply with State name and code, and the supplier’s or authorised representative’s signature. Rule 54(5) applies its specified special cases with corresponding changes.

A payment voucher under section 31(3)(g) must identify the supplier, recipient, supply and amount paid. Rule 52 also requires the applicable tax details and, for inter-State supplies, the place of supply with State particulars. Its numbering and signature requirements apply alongside the specified special cases imported by rule 54 with corresponding changes.^[1]

Quick facts

Rule 52, CGST Rules, 2017

Payment voucher

Provision
Act	Central Goods and Services Tax Rules, 2017
Chapter	VI, Tax Invoice, Credit and Debit Notes
Rule title	Payment voucher
Related provisions
Other rules	Rule 54
Sections	Section 31 of the CGST Act, 2017, Section 164 of the CGST Act, 2017
Structure 52 opening, (a)Scope and supplier identification 52(b)–(c)Serial number and issue date 52(d)Recipient identification 52(e)–(h)Description, amount paid and selected tax head 52(i)Inter-State place particulars 52(j)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 52, verbatim (show)

Rule 52. Payment voucher.-

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 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 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.

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 52 opening, (a)

Questions to answer on the file7 questions

Which payment-voucher particulars are selected: supplier, consecutive serial number, recipient, amount paid, place of supply or signature?
Is the document a payment voucher referred to in section 31(3)(g)?
Is the supplier registered?
Does the payment voucher contain the supplier name?
Does the payment voucher contain the supplier address?
Does the payment voucher contain the supplier Goods and Services Tax Identification Number?
Does the registration qualifier make name and address optional for this unregistered supplier?

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Serial number and issue date 52(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 52(d)

Questions to answer on the file3 questions

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?

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Description, amount paid and selected tax head 52(e)–(h)

Questions to answer on the file6 questions

Does the voucher describe the goods or services?
Does the voucher contain the amount paid?
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 payable in respect of the taxable goods or services?
Is the supply taxable?

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Inter-State place particulars 52(i)

Questions to answer on the file4 questions

Is the supply independently established as inter-State?
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?

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Signature 52(j)

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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Provisions connected to Rule 52
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"; 52 "A payment voucher referred to in clause (g) 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)(g)	52 "A payment voucher referred to in clause (g) of sub-section (3) of section 31"; 31(3)(g) "shall issue a payment voucher at the time of making payment to the supplier"
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

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 52. Payment voucher". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links

CGST Rules, 2017, Rule 52 on the CBIC tax information portal