Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Special-case GST invoicing governs credit transfers and tailored documents for financial, transport, and passenger services.
Special-case GST invoicing requires Input Service Distributors to issue invoices or credit notes containing prescribed identification, serial-number, date, credit-distribution and authentication details. A registered person sharing the same PAN and State code may transfer input-service credit to an Input Service Distributor through an invoice, credit note or debit note identifying the original supplier, invoice and credit transferred. Insurers and financial institutions may issue consolidated monthly documents, while goods transport agencies must include consignment, vehicle, route and tax-liability details. Passenger tickets may serve as tax invoices, and multiplex electronic tickets are deemed tax invoices when prescribed particulars are included.
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