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of <h1>Rule 54 GST: Mandatory details for ISD invoices, credit notes, consolidated billing, transport and electronic ticketing records</h1> Rule 54 prescribes special tax-invoice requirements under GST: Input Service Distributor (ISD) invoices/credit notes must state the ISD's and recipient's addresses and GSTINs, a unique serial number, date, amount of credit and signature; banking/financial offices may use non-serial documents containing the same particulars. Registered persons with the same PAN/state as an ISD may transfer common input service credit by a specified invoice. Insurers, banks and financial institutions may issue consolidated monthly invoices; goods-transport agencies and passenger transport providers must include specified transport details or tickets. Electronic tickets for multiplexes are deemed tax invoices and signature requirements may be dispensed with under the IT Act.
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