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Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List Chapter VI TAX INVOICE, CREDIT AND DEBIT NOTES This
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Rule 54 - Tax invoice in special cases - Central Goods and Services Tax Rules, 2017

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..... d; (e) amount of the credit distributed; and (f) signature or digital signature of the Input Service Distributor or his authorised representative: Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a non-banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as mentioned above. 4[(1A) (a) 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, which shall contain the followi .....

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Rule 54 - Tax invoice in special cases - Central Goods and Services Tax Rules, 2017

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..... ally numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under rule 46. 5[Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of a consolidated tax invoice or any other document in lieu thereof in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).] (3) Where the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, containing the gross weight .....

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Rule 54 - Tax invoice in special cases - Central Goods and Services Tax Rules, 2017

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..... follow the above procedure.] (5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53. ******************** Notes: 1. Substituted vide notification no. 45/2017 dated 13-10-2017, before it was read as, “tax invoice” 2. Inserted vide notification no. 45/2017 dated 13-10-2017 3. Substituted vide notification no. 55/2017 dated 15-11-2017, before it was read as, "supplier shall issue" 4. Inserted vide Notification No. 3/2018 Dated 23-01-2018, 5. Inserted vide Notification No. 74/2018 - Central Tax dated 31-12-2018 6. Inserted vide Notification No. 74/2018 - Central Tax dated 31-12-2018 7. Inserted vide Notification No. .....

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Rule 54 - Tax invoice in special cases - Central Goods and Services Tax Rules, 2017

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