Section 52: Payment voucher

Q: What does Section 52 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

Section 52 TCITCR pertains to "Payment voucher". It is part of the The CGST (Input Tax Credit) Rules, 2017, a legislation enacted by the Parliament of India. Section 52 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs payment voucher. As verified on 22 May 2026.

Q: Is Section 52 TCITCR still in force?

Yes, Section 52 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 52 TCITCR?

धारा 52 TCITCR is the Devanagari Hindi reference for Section 52 of the The CGST (Input Tax Credit) Rules, 2017. Section 52 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs payment voucher. As verified on 22 May 2026.

Q: What is Dhara 52 TCITCR?

Dhara 52 TCITCR is the Roman Hindi reference for Section 52 of the The CGST (Input Tax Credit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 52 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs payment voucher. As verified on 22 May 2026.

Q: How to cite Section 52 of The CGST (Input Tax Credit) Rules, 2017?

Cite as: "Section 52, The CGST (Input Tax Credit) Rules, 2017 (TCITCR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Input Tax Credit) Rules, 2017, 2017, § 52 (India).

Law on Tips Editorial Board

- A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars, namely:-