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CGST Rule 52: Payment voucher | Finin2min

Rule 52 - Payment voucher

CGST Rules, 2017
ACTIVEDIRECT_OFFICIAL_RULE_PAGEindex,follow
Source control: The text/status on this page is tied to the official source gateway and the Phase 1 legal-review register. Open official source.

Finin2min Summary - Rule in 2 Minutes

Paragraph / test Plain-language meaning Issuer The registered recipient liable to pay GST under reverse charge. Purpose Documents payment to the supplier. Operational map Control Result Linked law CGST Act section 31(3)(g); reverse-charge provisions Forms / documents No separate statutory form Timeline At the time of making payment to the supplier in the prescribed RCM case.

Exact operative text

A payment voucher referred to in section 31(3)(g) 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 an inter-State supply; and (j) signature or digital signature of the supplier or his authorised representative.

Paragraph-wise decode

Paragraph / test Plain-language meaning Issuer The registered recipient liable to pay GST under reverse charge. Purpose Documents payment to the supplier. Operational map Control Result Linked law CGST Act section 31(3)(g); reverse-charge provisions Forms / documents No separate statutory form Timeline At the time of making payment to the supplier in the prescribed RCM case.

Section-Rule-Form-Notification bridge

No direct Rule certified in Phase 1. 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 certified in this phase.

Practical example

A registered company pays a notified RCM supplier and issues the payment voucher at payment.

Professional alert

• Do not issue solely because a supplier is unregistered; first establish a notified RCM liability.

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

Implementation checklist

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

Evidence and retention checklist

Practical Q&A

What does rule 52 regulate?
It regulates payment voucher. Read the exact text, conditions, exceptions and transaction date together.
Which subordinate law should be checked?
No direct CGST Rule has been certified in this phase. 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.
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