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<h1>Rule 54 GST Rules 2017: Tax Invoice Details for ISDs, Special Suppliers, and Multiplex Tickets Explained</h1> Rule 54 of the Central Goods and Services Tax Rules, 2017, outlines the requirements for tax invoices in special cases. An Input Service Distributor (ISD) must issue invoices or credit notes containing specific details such as name, address, GSTIN, serial number, issue date, recipient details, credit amount, and signature. Suppliers like insurers, banks, or goods transport agencies can issue consolidated invoices or other documents with necessary details. Electronic tickets for multiplex cinema services are considered tax invoices. Certain provisions allow for flexibility in document format, including digital signatures, under the Information Technology Act, 2000.