GST tax invoices for special cases follow tailored credit distribution, transport, banking and electronic ticketing requirements.

A registered person with the same PAN and State code as the distributor may issue an invoice, credit note or debit note to transfer input-service credit to it. The document must include the parties' identifying details, a prescribed serial number and date, the service supplier's GST identification number and original invoice number, the taxable value, rate and credit amount, and a signature. The invoice's taxable value must match the value of the relevant services. From 1 November 2026, the transfer provision refers to credit for input services attributable to one or more distinct persons; previously it referred to credit for common input services.

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