Special-case GST invoicing sets documentation standards for Input Service Distributors, financial suppliers, transport agencies, passenger services, and cinema admissions.

Special-case GST invoicing requires Input Service Distributor invoices and credit notes to contain prescribed identification, serial-number, date, recipient, credit-distribution and signature particulars. Persons sharing the same PAN and State code as an Input Service Distributor may transfer credit attributable to input services through an invoice, credit note or debit note identifying the underlying supplier, original invoice, taxable value, rate and transferred credit. Insurers and financial institutions may issue consolidated monthly invoices, while transport agencies and passenger transport suppliers must use documents containing the applicable additional particulars. Electronic multiplex cinema tickets are deemed tax invoices where prescribed information is included.

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