What does rule 50 regulate?

It regulates receipt voucher. Read the exact text, conditions, exceptions and transaction date together.

Which subordinate law should be checked?

No direct CGST Rule has been listed in this repository. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.

What evidence should be retained?

Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.

Can portal behaviour override the statute?

No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

CGST Rule 50 — Receipt voucher

CGST Rules, 2017

CURRENT CONTROLLEDRepository module RULE CONTROL

Source control: The text/status on this page is tied to the official source gateway and the Repository module legal-review register. Open official source.

Official sources

Use the official source for the controlling wording, footnotes, effective date and amendment history.

Source review date: 2026-07-28. Historical-period questions require the version applicable to the transaction date.

Finin2min Summary - Rule in 2 Minutes

Paragraph / test Plain-language meaning Advance document Acknowledges taxable advance and related GST. Unknown rate Use 18%. Unknown nature Treat as inter-State. Operational map Control Result Linked law CGST Act section 31(3)(d); time-of-supply provisions Forms / documents No separate statutory form Timeline On receipt of advance where a receipt voucher is required.

official statutory reference

A receipt voucher referred to in section 31(3)(d) 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 an inter-State supply; (j) whether 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, the rate of tax is not determinable, tax shall be paid at eighteen per cent.; and where the nature of supply is not determinable, the supply shall be treated as inter-State.

Paragraph-wise decode

Section-Rule-Form-Notification bridge

No direct Rule certified in Repository module. Check notifications, circulars, forms and corresponding State law.

The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments listed in this repository.

Practical example

An advance is received for a service whose final scope is not fixed; the receipt voucher records the advance and applies the rule's fallback where required.

Professional alert

• Do not apply advance tax mechanically without checking the current goods/services time-of-supply framework.

Finin2min | P0-R02 Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference

Implementation checklist

Fix the transaction, taxable period and jurisdiction.
Read every subsection, proviso, explanation and omission marker.
Open the mapped Rule, form, notification and circular.
Test State/UT variation and portal version.
Preserve evidence, approvals, working papers and acknowledgements.
Record the conclusion, assumptions, source date and reviewer.

Evidence and retention checklist

Contract, purchase order, invoice or underlying transaction document.
Registration, return, ledger, challan and portal acknowledgement.
Official Act/Rule/notification version used and effective date.
Internal tax position paper, computation and management approval.
Correspondence, notices, replies, orders and appeal papers where applicable.

Practical Q&A

What does rule 50 regulate?: It regulates receipt voucher. Read the exact text, conditions, exceptions and transaction date together.
Which subordinate law should be checked?: No direct CGST Rule has been listed in this repository. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
What evidence should be retained?: Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
Can portal behaviour override the statute?: No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

Repository module professional rule control

Legal state: Current controlled · Checked: 27 July 2026. Current legal/release state is controlled by the Repository module master; read the official statutory reference and amendment history together.

Why Rule 50 matters

Receipt voucher should be read with its enabling CGST Act provision, prescribed forms, amendment notification, transaction date and the live portal workflow. The operative-text block already released on this page remains the legal core; Repository module adds application controls without altering that block.

Rule → Form → evidence bridge

No prescribed form is the primary legal trigger; use the Rule text and portal workflow applicable to the transaction.

Confirm the Rule version that was operative on the relevant date.
Check every proviso, explanation, inserted/omitted sub-rule and commencement notification.
Use the current prescribed form/portal utility rather than a saved legacy template.
Preserve the Rule source, filing/approval evidence, computation and decision-maker trail.

Finin2min decision path

Trigger: What transaction, registration event, return, credit, valuation, refund, appeal or enforcement event activates this Rule?
Date: Which Rule version and amendment notification applied on that date?
Conditions: Have every mandatory condition and exception been tested?
Form/portal: Is the prescribed form or electronic workflow the correct current version?
Evidence: Can the conclusion be reconstructed from books, invoices, portal records and official sources?

Practical cases

Transaction test

Fix the tax period, legal trigger and effective version of the Rule.

Portal execution

Reconcile portal fields to the legal rule and retain the generated acknowledgement/order.

Dispute readiness

Preserve source version, computation and evidence so the position can be defended later.

Accounting, ERP and portal controls

Do not let an ERP default or portal auto-population override the legal Rule.
Map the Rule trigger to the correct tax period and retain before/after reconciliation where values change.
Archive ARN, acknowledgements, generated PDFs, payment/ledger records, notices and orders where applicable.

Notice and litigation risk

Separate a portal mismatch from a statutory breach; they are not automatically the same issue.
Identify whether a circular/instruction is clarificatory or whether an amendment changed the Rule itself.
Apply judicial hierarchy: Supreme Court → jurisdictional High Court → other High Courts → GSTAT; AAR/AAAR is not universal precedent.

Common mistakes

Using today's Rule for an older transaction without an effective-date test.
Reading a form instruction as if it overrides the Act or Rule.
Ignoring State/UT procedural overlays where the Rule requires a local notification or officer action.
Treating a source-gated local reproduction as cleared statutory text.

Finin2min Q&A

What does CGST Rule 50 deal with?: Receipt voucher. Start with the operative Rule version and then test the connected Act provision, forms and amendments.
Which GST form is connected to Rule 50?: No single prescribed form is the primary trigger. The Rule and live portal workflow control.
Can I rely only on the GST portal?: No. Portal functionality is execution infrastructure; legal eligibility and consequences come from the Act, Rules and valid instruments.
What should I keep on file?: The official Rule version used, amendment/effective-date evidence, underlying transaction records, computation, portal submission and resulting acknowledgement/order.

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