TaxTMI 
TaxTMI 
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?
ISD INVOICE
20 Sep 2024 
7 Replies 
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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. (AI Summary)
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. (AI Summary)