Single format · FV05-A10-2

Payment voucher for a supply on which tax is paid under reverse charge

A single format from the Reverse Charge pack. s.31(3)(g) · Rule 52.

Length
2 pages
Blanks to fill
31
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1Payment voucher for a supply on which tax is paid under reverse charges.31(3)(g) · Rule 5231 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

On the letterhead of the recipient — to be issued at the time of making payment to the supplier

PAYMENT VOUCHER UNDER SECTION 31(3)(g) READ WITH RULE 52 OF THE CGST RULES 2017

Payment voucher number

[consecutive serial number for the financial year, e.g. PV/2026-27/0001]

Date of issue

[DD.MM.YYYY]

Name of the supplier

[Name]

Address of the supplier

[Address]

GSTIN of the supplier

[GSTIN, where registered; state “Unregistered” where not]

Name, address and GSTIN of the recipient

[Name], [Address], GSTIN [____]

Reference of the tax invoice / self-invoice against which payment is made

[Invoice number and date]

Description of goods or services

[____]

Place of supply, with the name of the State and State code

[State, code]

Nature of supply

[Intra-State — CGST and SGST / Inter-State — IGST]

4 more paragraphs and tables follow in the full format.

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