Tax invoice requirements for special suppliers: input service distributors, financial institutions, transport and passenger services must follow specified documentation. ISDs must issue invoices or credit notes containing the ISD's name, address and GSTIN, a unique consecutive serial number (up to sixteen characters allowing letters, numerals and specified punctuation), date of issue, recipient's name, address and GSTIN, amount of credit distributed and signature or digital signature; banking or financial institution offices may use documents in lieu if they contain these particulars. Insurers, banks and financial institutions may issue invoices or equivalent documents without recipient address but with other prescribed particulars. Goods transport agencies must include consignment weight, consignor and consignee, vehicle registration, goods details, origin and destination and the GSTIN of the person liable to pay; passenger transport may use tickets as tax invoices.