Tax Invoices in Special Cases under GST


Date: 28 Jan 2023

Tax invoices in special cases under GST 

Every rule has an exception, be it a small one or something that impacts the very rule by a considerable margin. In the provisions made under the goods and service act, there are exceptions to how an invoice issued by a supplier should be. In some special cases, there are relaxations in the format of an invoice issued by a supplier.

Input Service Distributor (ISD)

An ISD contains slightly different details than a usual GST invoice. It namely contains:

  1. Name, address and GSTIN of the Input service distributor 

  2. The serial number of an invoice or a credit note is unique for every financial year and contains alphabets, numerals, special characters- hyphen/dash or any combination of the above. 

If the service provider is an insurance, a banking business, a financial institution, or an NBFC, an invoice is only sometimes considered a serially numbered entity. If the PAN and state code are the same as the ISD of a registered person, then he is liable to issue an invoice, a credit or a debit note transferring the credit of a typical input service distributor. The following information should be included on the invoice:

  • Name, address and GSTIN 

  • A consecutive serial number not exceeding sixteen characters which include alphabets, numerals and special characters. It is unique for every financial year 

  • Date of issue 

  • GSTIN of the supplier of common service 

  • Original invoice number whose credit is to be transferred to the input service distributor 

  • Name, address and GSTIN of the input service distributor 

  • Taxable value, rate and amount of the credit to be transferred is to be mentioned 

  • A digital or physical signature of an authorized representative or the registered person 


Insurance/ Banking/ Financial institution 

At the end of the month, an enterprise that can be classified as an insurance company, a bank or a financial institution, should issue a consolidated tax invoice or can issue any other document in whatever name instead of a tax invoice for all supplies made during the month. Except for optional information such as the serial number and the recipient's address, the document must contain all of the information prescribed for a tax invoice. The invoice can be delivered electronically or physically.

Goods Transport Agency (GTA)

If a GTA offers transport systems, the GTA (provider) must produce a tax invoice or another document in addition to the tax invoice (by whatever name is called). The invoice should include the following information:

  • The total weight of the shipment

  • Names of those who sent and received the products

  • The vehicle registration number in which the items are carried

  • Details about the products transported

  • Information on the origin and destination

  • GSTIN of the person responsible for paying tax, whether as a consignor, consignee, or products transport agency.

  • Other fields on the invoice format lists


Passenger Transporter Services 

If a provider provides passenger transportation, they must provide a tax invoice, which may take the form of a ticket and include the following details:

  • The serial number

  • Address of the taxable service recipient


FAQs about Tax Invoices 


Q. Is a serial number mandatory on the invoice?

It is mandatory except if the invoice is issued by a bank, insurance company, financial institution, and a supplier providing passenger transportation.


Q. Can an unregistered person issue a Tax invoice?

 No, only a registered person is eligible to issue a tax invoice. 


Q. Is it possible to claim an Input tax credit without a tax invoice?

A tax invoice is required to claim an input tax credit under GST. 


Q. When is a tax invoice not required to be issued?

 If the value of a supply is less than 200 rupees, then an invoice need not be issued.