ISD INVOICE

[Veenaa Venkatesh]

In case of distibution of ITC pertaining to a third party invoice raised on an ISD to distinct persons, should the ISD invoice necessarily contain details of original invoice, value of supply and description of service?

[Sadanand Bulbule]

Dear querist

Plz peruse Rule 39 of the CGST Rules for more details.

[KASTURI SETHI]

Dear Querist,

Also read Rule 54 of CGST Rules.

[Veenaa Venkatesh]

Sir, Rule 54(1) does not include value/ description as prescribed details. Just wanted to know if there would be any other implication.

[Shilpi Jain]

All these details are not required to be contained in an ISD invoice

[Shilpi Jain]

This is as per law, which can be regarded as a minimum requirement. If you require you can include additional details and that should not be issue.

[KASTURI SETHI]

You have not read Rule 39 thoroughly.

I have mentioned the word, 'also'.Rule 54 should be read with Rule 39. Rule 39 (g) &  Rule 39 (h) both talk of Rule 54 (1). It is very simple to read and understand. 

                      

[Sadanand Bulbule]

 Dear querist 

Go through the provisions of Rule 39 and 54 conjointly to get the intrinsic inputs as experts have echoed.

AI Summary

ISD Invoice Need Not Include Original Invoice Details for ITC Distribution, Clarified Under CGST Rule 39 and Rule 54. A query was raised regarding whether an ISD invoice must include details of the original invoice, value of supply, and description of service when distributing ITC related to a third-party invoice. Several responses referenced the CGST Rules, specifically Rule 39 and Rule 54. It was clarified that an ISD invoice does not require these details as per the law, but additional details can be included if desired. The discussion emphasized reading Rule 39 and Rule 54 together for a comprehensive understanding of the requirements.