Tax Invoice by Input Service Distributor :
An ISD invoice or an ISD credit note issued by an Input Service Distributor shall contain the following details:- (a) name, address and GSTIN of the Input Service Distributor (b) a consecutive serial number containing alphabets or numerals or special characters hyphen or dash and slash symbolised as , “-“, “/”, respectively, and any combination thereof, unique for a financial year (c) date of its issue (d) name, address and GSTIN 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 authorized representative – rule 7(1) of Invoice Rules.
Invoice of ISD of banking, FI or NBFC – Where the Input Service Distributor is an office of a banking company or a financial institution or NBFC, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as prescribed above – proviso to rule 7(1) of Invoice Rules.