CGST Rule 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 "-" 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 to whom the credit is distributed; (e) amount of the credit distributed; and (f) signature or digital signature of the Input Service Distributor or authorised representative: Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a non-banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered, but containing the information mentioned above. (1A)(a) A registered person having the same PAN and State code as an Input Service Distributor may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, containing: (i) the issuer name, address and GSTIN; (ii) a unique financial-year serial number; (iii) date; (iv) GSTIN of the common-service supplier and original invoice number; (v) name, address and GSTIN of the Input Service Distributor; (vi) taxable value, rate and amount of credit to be transferred; and (vii) signature or digital signature of the registered person or authorised representative. (1A)(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 supplier may issue a consolidated tax invoice or any other document in lieu thereof, by whatever name called, for the supply of services made during a month at the end of the month, whether issued or made available physically or electronically, whether or not serially numbered and whether or not containing the recipient address, but containing the other information mentioned under rule 46. Provided that signature or digital signature of the supplier or authorised representative shall not be required where the consolidated tax invoice or other document is issued in accordance with the Information Technology Act, 2000. (3) Where the supplier is a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage, the supplier shall issue a tax invoice or any other document in lieu thereof containing the gross weight of the consignment, names of consignor and consignee, registration number of the goods carriage, details of goods transported, origin and destination, GSTIN of the person liable to pay tax, and the other information mentioned under rule 46. (4) Where the supplier is supplying passenger transportation service, a tax invoice shall include a ticket in any form, by whatever name called, whether or not serially numbered and whether or not containing the recipient address, but containing the other information mentioned under rule 46. Provided that signature or digital signature of the supplier or authorised representative shall not be required where the ticket is issued in accordance with the Information Technology Act, 2000. (4A) A registered person supplying services by way of admission to exhibition of cinematograph films in multiplex screens shall issue an electronic ticket and that ticket shall be deemed to be a tax invoice for all purposes of the Act, even if it does not contain recipient details but contains the other information mentioned under rule 46: Provided that a supplier of such service in a screen other than multiplex screens may, at the option of the supplier, follow the above procedure. (5) Sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to documents issued under rule 49, rule 50, rule 51, rule 52 or rule 53.