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?

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.