Section 54(1) in Punjab Goods and Services Tax Rules, 2017
(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:Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a nonbanking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as mentioned above.
