Section 54(1A) in Rajasthan Goods and Services Tax Rules, 2017
(1A)[ (a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:-(i)name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor;(ii)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 "-" and "7" respectively, and any combination thereof, unique for a financial year;(iii)date of its issue;(iv)Goods and Services Tax Identification Number of supplier of common service and original invoice number whose credit is sought to be transferred to the Input Service Distributor;(v)name, address and Goods and Services Tax Identification Number of the Input Service Distributor;(vi)taxable value, rate and amount of the credit to be transferred; and(vii)signature or digital signature of-the registered person or his authorised representative.(b)The taxable value in the invoice issued under clause (a) shall be the same as the value of the common services.]
