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 CGST Rule corresponds directly to this provision. 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 52 — Payment voucher

CGST Rules, 2017

CURRENT

Source note: The text and status on this page are tied to the official source gateway. Open official source.

Official sources

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.

official statutory reference

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

Section-Rule-Form-Notification bridge

No directly corresponding Rule is mapped to this provision. Check notifications, circulars, forms and corresponding State law.

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.

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 CGST Rule corresponds directly to this provision. 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.

Professional rule note

Legal state: Current controlled · Checked: 27 July 2026. Read the official statutory reference and amendment history together.

Rule → Form → evidence bridge

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

Finin2min Q&A

What does CGST Rule 52 deal with?: Payment voucher. Start with the operative Rule version and then test the connected Act provision, forms and amendments.
Which GST form is connected to Rule 52?: 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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