Rule 54
Tax invoice in special cases
GST
TAX INVOICE, CREDIT AND DEBIT NOTES
Rule 54 of Central Goods and Services Tax Rules, 2017
54. Tax invoice in special cases.-
(1) An Input Service Distributor invoice or, as the case may be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain the following details:-
(a) name, address and Goods and Services Tax Identification Number of the Input Service Distributor;
(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- “-“, “/” 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 to whom the credit is distributed;
(e) amount of the credit distributed; and
(f) signature or digital signature of the Input Service Distributor o
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bolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(iii) date of its issue;
(iv) Goods and Services Tax Identification Number of supplier of common service and original invoice number whose credit is sought to be transferred to the Input Service Distributor;
(v) name, address and Goods and Services Tax Identification Number of the Input Service Distributor;
(vi) taxable value, rate and amount of the credit to be transferred; and
(vii) signature or digital signature of the registered person or his authorised representative.
(b) The taxable value in the invoice issued under clause (a) shall be the same as the value of the common services.]
(2) Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said 3[supplier may issue] a 1[consolidated tax invoice] or any other document in lieu thereof, by whatever name called 2[for the supply of servic
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are transported, details of goods transported, details of place of origin and destination, Goods and Services Tax Identification Number of the person liable for paying tax whether as consigner, consignee or goods transport agency, and also containing other information as mentioned under rule 46.
(4) Where the supplier of taxable service is supplying passenger transportation service, a tax invoice shall include ticket in any form, by whatever name called, whether or not serially numbered, and whether or not containing the address of the recipient of service but containing other information as mentioned under rule 46.
6[Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of ticket in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).]
7[(4A) A registered person supplying services by way of admission to exhibition of cinematograph films in multiplex screens sha
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