Section 54: Tax invoice in special cases

Q: What does Section 54 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 54 GST pertains to "Tax invoice in special cases". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 54 of The Central Goods and Services Tax Rules, 2017 (GST) governs tax invoice in special cases. As verified on 19 May 2026.

Q: Is Section 54 GST still in force?

Yes, Section 54 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 54 GST?

धारा 54 GST is the Devanagari Hindi reference for Section 54 of the The Central Goods and Services Tax Rules, 2017. Section 54 of The Central Goods and Services Tax Rules, 2017 (GST) governs tax invoice in special cases. As verified on 19 May 2026.

Q: What is Dhara 54 GST?

Dhara 54 GST is the Roman Hindi reference for Section 54 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 54 of The Central Goods and Services Tax Rules, 2017 (GST) governs tax invoice in special cases. As verified on 19 May 2026.

Q: How to cite Section 54 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 54, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, § 54 (India).

Law on Tips Editorial Board

(1)

An Input Service Distributor invoice or, as the case may be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain the following details:-

(a) name, address and Goods and Services Tax Identification Number of the Input Service Distributor;

(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, 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 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: