Section 54(2) in Kerala Goods and Services Tax Rules, 2017
(2)Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name call whether issued or made available, physically or electronically whether or not serially numbered and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under rule 46.
