(a) name, address and Goods and Services Tax Identification Number of the Input Service Distributor;
([3) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as- “J, “l” respectively, and any combination thereof, unique for a financial year;
(c) date ofits issue;
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(d) name, address and Goods and Services Tax Identification Number of the recipient to whom the credit is distributed;
(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 ofa 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.
(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 shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address ofthe recipient oftaxable service but containing other information as mentioned under rule 46,
(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 of the consignment, name of the consigner and the consignee, registration number of goods carriage in which the goods are transported, details of goods transported, details of place oforigin and destination, Goods and Services Tax Identification Number of the person liable for paying tax whether as consigner, consignee or goods transport agency, and also containing other information as mentioned under rule 46.
(4) Where the supplier oftaxable 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 mentioned under rule 46.
(5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis nmmndis, to the documents issued under rule 49 or rule 50 or rule Si or rule 52 Or rule 53.
55, Transportation of goods without issue ofinvoice.— (I) For the purposes of-
(a) supply of liquid gas where the quantity at the time ofremoval from the place of business ofthe supplier is not known,
(b) transportation ofgoods forjob work,
(c) transportation of goods for reasons other than by way ofsupply, or
(d) such other supplies as may be notified by the Commissioner, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:-
(i) date and number ofthe delivery challan‘,
(ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered;
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(2)
(3)
(4)
(5)
(iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number ofthe consignee, if registered;
(iv) Harmonised System ofNomenclature code and description of goods;
(v) quantity (provisional, where the exact quantity being supplied is not known);
(vi) taxable value;
(vii) tax rate and tax amount— central tax, State tax, integrated tax, Union territory tax or bass, where the transportation is for supply to the consignee;
(viii) place of supply, in case of inter-State movement; and
(ix) signature i The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner, namelyti
(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER;
and
(c) the triplicate 00py being marked as TRIPLICATE FOR CONSIGNER.
Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared as.specified in rule 138.
Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods.
Where the goods are being transported in a semi knocked down or completely knocked down condition -
(a) the supplier shall issue the complete invoice before dispatch of the first consignment;
(b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference ofthe invoice;
(0) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy ofthe invoice; and
(d) the original copy ofthe invoice shall be sent along with the last consignment.
Chapter VII Accounts and Records