Tax Invoice Format of a Input Service Distributor under GST

Rule-54 of CGST Rules 2017 Tax invoice in special cases

[On the Let­ter­head of the ISD Company]

Name of the ISD: [Legal Name of the Company]
Address: [Reg­is­tered Address of ISD]
GSTIN: [ISD’s GST Number]
State: [State Name]
CIN: [Cor­po­rate Iden­ti­ty Num­ber, if applicable]
Email / Phone: [Email ID / Con­tact Number]

Invoice Details

Invoice No.	[ISD/INV/YYMMDD/XXX]
Date of Issue	[DD/MM/YYYY]
Place of Supply	[State Name and Code]

Recip­i­ent (Unit to whom cred­it is distributed)

Name of Recip­i­ent Unit: [Name of the Receiv­ing Branch/Unit]
GSTIN of Recip­i­ent: [GSTIN of the recip­i­ent unit]
Address: [Address of the recip­i­ent unit]
State: [State Name and Code]

Details of Cred­it Distributed

S. No.	Descrip­tion of Service	Sup­pli­er Invoice No. & Date	Tax­able Value (₹)	CGST (₹)	SGST (₹)	IGST (₹)	Total ITC Distributed (₹)
1	[Input Ser­vice Description]	[Invoice No. / Date]	[Amount]	[Amount]	[Amount]	[Amount]	[Total Amount]

Remarks (if any): [Option­al – e.g., pro­por­tion basis used for distribution]

Dec­la­ra­tion

This is a tax invoice issued by an Input Ser­vice Dis­trib­u­tor under Sec­tion 20 of the CGST Act, 2017, for the pur­pose of dis­trib­ut­ing input tax credit.

Autho­rized Signatory

For [Com­pa­ny Name]
(Sig­na­ture with Name and Designation)
Date: [DD/MM/YYYY]
Place: [City]

Notes (as per GST law):

• The invoice must clear­ly men­tion “Input Ser­vice Dis­trib­u­tor Invoice”.
• The cred­it should be dis­trib­uted in the same month in which the input ser­vice is received.
• Dis­tri­b­u­tion must be pro­por­tion­ate based on turnover (if applicable).
• Main­tain sep­a­rate series of invoic­es for ISD purposes.

Down­load Input Ser­vice Dis­trib­u­tor invoice in Excel Format