Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 54(1)] [Section 54] [Entire Act] State of Kerala - Subsection Section 54(1)(d) in Kerala Goods and Services Tax Rules, 2017 (d)name, address and Goods and Services Tax Identification Number of the recipient to whom the credit is distributed;