TaxTMI 
TaxTMI 
Tax invoice in Special Cases [ Rule 54 ]
X X X X Extracts X X X X
X X X X Extracts X X X X
....lised as, "-", "/", respectively, and any combination thereof, unique for a financial year; * Date of its issue; * Name, address and GSTIN of the recipient to whom the credit is distributed; * Amount of the credit distributed; and * Signature or digital signature of the Input Service Distributor or his authorized representative. Transfer of Common Input Service Credit to ISD [ Rule 54(1A) ] A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor. * The taxable value in the invoice issued shall be the same as the value of the common services. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ns [ Rule 54(2) ] Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier may issue a consolidated tax invoice or any other document in lieu thereof, by whatever name called for the supply of services made during a month at the end of the month], whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under rule 46. Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... consignment * Name of consignor and consignee * Registration number of goods carriage * Details of goods transported * Place of origin and destination * GSTIN of the person liable to pay tax * Other particulars as per Rule 46 In case of Tickets as Invoices for Passenger Transportation [ Rule 54(4) ] Where the supplier of taxable service is supplying passenger transportation service, a tax invoice shall include ticket in any form, by whatever name called, whether or not serially numbered, and whether or not containing the address of the recipient of service but containing other information as prescribed under rule 46 of Invoice Rules. In case of admission to exhibition of cinematograph films in multiplex screens&nbs....