4A. [ Taxable service to be provided or credit to be distributed on invoice, bill or challan] [Inserted by Notification No. 11/2004-ST, dated 10.09.2004.].
(1)Every person providing taxable service shall, [not later than [thirty days] [Inserted (w.e.f. 01.04.2005) by Notification No. 07/2005-ST, dated 01.03.2005.] from the date of [completion of] [Substituted (w.e.f.1.04.2011) by Notification No.26/2011-Service Tax dated 31.03.2011.] such taxable service or receipt of any payment towards the value of such taxable service, whichever is earlier] issue an invoice, a bill or, as the case may be, a challan signed by such person or a person authorized by him [in respect of taxable service] [Substituted (w.e.f. 01.04.2005) by Notification No. 07/2005-ST, dated 01.03.2005.] [provided or agreed to be provided] [Substituted (w.e.f.1.07.2012) by Notification No.36/2012-Service Tax., dated 20.06.2012.] 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 the registration number of such person;(ii)the name and address of the person receiving taxable service;(iii)[ description and value of taxable service provided or agreed to be provided; and] [Substituted (w.e.f.1.07.2012) by Notification No.36/2012-Service Tax., dated 20.06.2012.](iv)the service tax payable thereon:[Provided that in case the provider of taxable service is a banking company or a financial institution including a non-banking financial company, or any other body corporate or any other person, providing service to any person an invoice, bill or, as the case may be, challan shall include any document, by whatever name called, whether or not serially numbered, and whether or not containing address of the person receiving taxable service but containing other information in such documents as required under this sub-rule:] [Substituted (w.e.f.1.07.2012) by Notification No.36/2012-Service Tax., dated 20.06.2012.][Provided further that in case the provider of taxable service is a goods transport agency, providing service [to any person] [Inserted (w.e.f. 01.01.2005) by Notification No. 35/2004-ST, dated 03.12.2004.], in relation to transport of goods by road in a goods carriage, an invoice, a bill or, as the case may be, a challan shall include any document, by whatever name called, which shall contain the details of the consignment note number and date, gross weight of the consignment and also contain other information as required under this sub-rule.][* * * * * *] [Omitted (w.e.f . 01.04.2011) by Notification No.3/2011 dated 1.03.2011.][Provided also that in case of continuous supply of service, every person providing such taxable service shall issue an invoice, bill or challan, as the case may be, within [thirty days] [Inserted (w.e.f. 1.04.2011) by Notification No.26/2011-Service Tax dated 31.03.2011.] of the date when each even specified in the contract, which requires the service receiver to make any payment to service provider, is completed:][Provided also that in case the provider of taxable service is a banking company or a financial institution including a non-banking financial company providing service to any person, the period within which the invoice, bill or challan, as the case may be, is to be issued, shall be forty-five days:] [Substituted (w.e.f. 01.07.2012) by Notification No. 36/2012-ST, dated 20.06.2012.][Provided that in case the provider of taxable service is providing the service of transport of passenger, an invoice, a bill or as the case may be, challan shall include ticket in any form by whatever name called and whether or not containing registration number of the provider of service and address of the service recipient of service 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.][Provided also that wherever the provider of taxable service receives an amount up to rupees one thousand in excess of the amount indicated in the invoice and the provider of taxable service has opted to determine the point of taxation based on the option as given in point of Taxation Rules, 2011, no invoice is required to be issued to such extent.] [Inserted (w.e.f. 1.04.2012) by Notification No. 3/2012-Service Tax dated 17.03.2012.][Provided also that in case of online information and database access or retrieval services provided or agreed to be provided in taxable territory by a person located in the non-taxable territory, 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 name and address of the person receiving taxable service to the extent available and other information in such documents as required under this sub-rule.] [Inserted by Notification No. G.S.R. 1057 (E), dated 9.11.2016 (w.e.f. 1.7.1994).](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.]
