Tax invoice requirements: special-case suppliers must include prescribed identity, transaction and credit distribution details under GST rules. Tax invoice requirements impose specific content obligations for special suppliers and for distribution of input tax credit: Input Service Distributor invoices must identify distributor and recipient, include a unique serial number for the financial year, issue date, supplier details and original invoice reference, amount of credit distributed, and supplier signature; banking and financial institutions may issue alternative documents containing prescribed particulars; goods transport agencies must include consignment weight, consignor/consignee, vehicle registration, goods details, origin/destination and GSTIN of the person liable; passenger transport requires a ticket or equivalent with prescribed particulars.