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 requirements: original invoice value and description are not mandatory; read Rule 54 with Rule 39 for compliance.
Rule 54(1), read with Rule 39, sets the minimum particulars required in an ISD invoice; inclusion of the original invoice value or description is not mandated, though such details may be optionally included for clarity without affecting compliance.