(2)Every input service distributor distributing credit of taxable services shall, in respect of credit distributed, issue an invoice, a bill or, as the case may be, a challan signed by such person or a person authorized by him, for each of the recipient of the credit distributed, and such invoice, bill or, as the case may be, challan shall be serially numbered and shall contain the following namely:-(i)the name, address and registration number of the person providing input services and the serial number and date of invoice, bill, or as the case may be, challan issued under sub-rule (1);(ii)the name, [and address] [Corrected by M.F.(DR) Corrigendum F.No. B2/3/2004-TRU dated 22.09.2004.] of the input service distributor;(iii)the name and address of the recipient of the credit distributed;(iv)the amount of the credit distributed.[Provided that in case the input service distributor is an office of a banking company or a financial institution including a non-banking financial company providing service to any person an invoice, a bill or, as the case may be, challan shall include any document, by whatever name called, whether or not serially numbered but containing other information in such documents as required under this sub-rule:"] [Substituted (w.e.f. 01.07.2012) by Notification No. 36/2012-ST, dated 20.06.2012.]
