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.