Rule 54 of CGST Rules -Tax invoice in special cases

Rule 54 of CGST Rules -Tax invoice in special cases

(updated as on 15.11.2017)

(1) An Input Service Distributor invoice or, as the casemay be, an Input Service Distributor credit note issued by an Input Service Distributor shallcontain the following details:-

(a) name, address and Goods and Services Tax Identification Number of theInput Service Distributor;

(b) a consecutive serial number not exceeding sixteen characters, in one ormultiple series, containing alphabets or numerals or special characters hyphenor dash and slash symbolised as- -, / respectively, and anycombination thereof, unique for a financial year;

(c) date of its issue;

(d) name, address and Goods and Services Tax Identification Number of therecipient to whom the credit is distributed;

(e) amount of the credit distributed; and

(f) signature or digital signature of the Input Service Distributor or his authorisedrepresentative:

Provided that where the Input Service Distributor is an office of a bankingcompany or a financial institution, including a non-banking financial company, a taxinvoice shall include any document in lieu thereof, by whatever name called, whetheror not serially numbered but containing the information as mentioned above.

(2) Where the supplier of taxable service is an insurer or a banking company or afinancial institution, including a non-banking financial company, the said supplier [may] (Substituted for shall vide Notification No. 55/2017-Central Tax dt 15.11.2017)issue a [consolidated] (Inserted vide Notification No. 45/2017 dt 13.10..2017)tax invoice or any other document in lieu thereof, by whatever namecalled [for the supply of services made during a month at the end of the month] (Inserted vide Notification No. 45/2017 dt 13.10..2017), whetherissued or made available, physically or electronically whether or not serially numbered, andwhether or not containing the address of the recipient of taxable service but containing otherinformation as mentioned under rule 46. (3) Where the supplier of taxable service is a goods transport agency supplying servicesin relation to transportation of goods by road in a goods carriage, the said supplier shallissue 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 goodstransported, details of place of origin and destination, Goods and Services Tax IdentificationNumber of the person liable for paying tax whether as consignor, 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, atax invoice shall include ticket in any form, by whatever name called, whether or not seriallynumbered, and whether or not containing the address of the recipient of service butcontaining other information as mentioned under rule 46.

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CHAPTER VI

TAX INVOICE, CREDIT AND DEBIT NOTES

Chapter VIof CGST Rules, 2017 consists of ten rules relating to TAX INVOICE, CREDIT AND DEBIT NOTESRULES under the GST regime. All this rules are available for your ready reference. Rule 46 :Tax invoice Rule 47 :Time limit for issuing tax invoice Rule 48 :Manner of issuing invoice Rule 49 : Bill of supply Rule 50 : Receipt voucher Rule 51 :Refund voucher Rule 52 :Payment voucher Rule 53 : Revised tax invoice and credit or debit notes Rule 54 :Tax invoice in special cases Rule 55 : Transportation of goods without issue of invoice

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