Tax Invoice Format of a Input Service Distributor under GST

Rule-54 of CGST Rules 2017

Tax invoice in special cases

• An ISD invoice or, as the case may be, an ISD cred­it note issued by an Input Ser­vice Dis­trib­u­tor shall con­tain the fol­low­ing details:- 
  • name, address and GSTIN of the Input Ser­vice Distributor;
  • 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;
  • date of its issue;
  • name, address and GSTIN of the recip­i­ent to whom the cred­it is distributed;
  • amount of the cred­it dis­trib­uted; and
  • sig­na­ture or dig­i­tal sig­na­ture of the Input Ser­vice Dis­trib­u­tor or his autho­rized 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 as pre­scribed above.

• 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 sup­pli­er shall issue a tax invoice or any oth­er doc­u­ment in lieu there­of, by what­ev­er name called, whether issued or made avail­able, phys­i­cal­ly or elec­tron­i­cal­ly whether or not seri­al­ly num­bered, and whether or not con­tain­ing the address of the recip­i­ent of tax­able ser­vice but con­tain­ing oth­er infor­ma­tion as pre­scribed under rule

 

• Where the sup­pli­er of tax­able ser­vice is a goods trans­port agency sup­ply­ing ser­vices in rela­tion to trans­porta­tion of goods by road in a goods car­riage, the said sup­pli­er shall issue a tax invoice or any oth­er doc­u­ment in lieu there­of, by what­ev­er name called, con­tain­ing the gross weight of the con­sign­ment, name of the con­sign­or and the con­signee, reg­is­tra­tion num­ber of goods car­riage in which the goods are trans­port­ed, details of goods trans­port­ed, details of place of ori­gin and des­ti­na­tion, GSTIN of the per­son liable for pay­ing tax whether as con­sign­or, con­signee or goods trans­port agency, and also con­tain­ing oth­er infor­ma­tion as pre­scribed under rule
• 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 pre­scribed under rule

The pro­vi­sions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutan­dis, to the doc­u­ments issued under rule 4 or rule 5 or rule 6 or rule 7 or rule 8.