Section 54: Tax invoice in special cases

Q: What does Section 54 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

Section 54 TCITCR pertains to "Tax invoice in special cases". It is part of the The CGST (Input Tax Credit) Rules, 2017, a legislation enacted by the Parliament of India. Section 54 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs tax invoice in special cases. As verified on 22 May 2026.

Q: Is Section 54 TCITCR still in force?

Yes, Section 54 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 54 TCITCR?

धारा 54 TCITCR is the Devanagari Hindi reference for Section 54 of the The CGST (Input Tax Credit) Rules, 2017. Section 54 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs tax invoice in special cases. As verified on 22 May 2026.

Q: What is Dhara 54 TCITCR?

Dhara 54 TCITCR is the Roman Hindi reference for Section 54 of the The CGST (Input Tax Credit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 54 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs tax invoice in special cases. As verified on 22 May 2026.

Q: How to cite Section 54 of The CGST (Input Tax Credit) Rules, 2017?

Cite as: "Section 54, The CGST (Input Tax Credit) Rules, 2017 (TCITCR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Input Tax Credit) Rules, 2017, 2017, § 54 (India).

Law on Tips Editorial Board

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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:-