Rule 4A - Taxable service to be provided or credit to be distributed on invoice, bill or challan - Service Tax Rules, 1994

04A. Taxable service to be provided or credit to be distributed on invoice, bill or challan.- (1) Every person providing taxable service shall 1 [ not later than 12 [thirty days] from the date of 8 [ completion of ] 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 2 [ in respect of such taxable service ] 14 [ provided or agreed to be provided ] 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; 15 [ (iii) description and value of taxable service provided or agreed to be provided; and ] (iv) the service tax payable thereon. 16 [Provided 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, an invoice, a 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: ] 4 [ Provided further that in case the provider of taxable service is a goods transport agency, providing service 6 [to any person], 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.] 11 [ 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 12 [thirty days] of the date when each event specified in the contract, which requires the service receiver to make any payment to service provider, is completed.] 9 [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: ] 7 [ 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 recipient of service but containing other information in such documents as required under this sub-rule] 13 [ Provided also that wherever the provider of taxable service receives an amount upto 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.] 18 [ 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. ] (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 of the said input service distributor; (iii) the name and address of the recipient of the credit distributed; (iv) the amount of the credit distributed. 17 [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: ] ------------------------------ Notes :- 1. Has been inserted vide Notification No. 7/2005 dated 1/3/2005 2. For the words in respect of taxable service , the words in respect of such taxable service has been substituted vide Notification No. Supra 3. The word commercial concern has been substituted with any other person vide notification no. 17/2006 dated 25-4-2006 4. Has been inserted vide Notification No. 35/2004 dated 3/12/2004 5. Has been inserted vide Notification No. 23/2005 dated 7/6/2005 6. Substituted for the words to a customer wherever they occur, by Notification no. 19/2008 dated 10-5-2008 effect from the 16th day of May, 2008 7. Inserted vide notification no. 39/2010 ST dated 28-6-2010 Further Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012 , before it was read as:- Provided 10 [also that] in case the provider of taxable service is aircraft operator providing the service of air 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 service provider, classification of the service received and address of the service receiver but containing other information in such documents as required under this sub-rule. 8. Substituted vide notification no. 3/2011 ST dated 1.3.2011 , before it was read as, completion of . Further, substituted vide notification no. 26/2011 ST dated 31.3.2011 w.e.f. 1.4.2011, before it was read as, provision of 9. Inserted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012 Earlier, it was Omitted as second proviso vide notification no. 3/2011 ST dated 1.3.2011 , before it was read as, 5 [Provided also that where any payment towards the value of taxable service is not received and such taxable service is provided continuously for successive periods of time and the value of such taxable service is determined or payable periodically, an invoice, a bill, or as the case may be, a challan shall be issued by a person providing such taxable service, not later than fourteen days from the last day of the said period. Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012 , before it was read as:- Provided also 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, in relation to banking and other financial services, the period within which the invoice, bill or challan, as the case may be is to be issued, shall be forty five days 10. An error corrected vide corrigendum notification dated 30-6-2010 again corrected vide notification no. 3/2011 ST dated 1.3.2011 11. Inserted vide notification no. 26/2011 ST dated 31.3.2011 w.e.f. 1.4.2011 12. Substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012 , before it was read as, fourteen days 13. Inserted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012 14. Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012 , before it was read as:- provided or to be provided 15. Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012 , before it was read as:- (iii) description, classification and value of taxable service provided or to be provided; and 16. Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012 , before it was read as:- 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 6[to any person], in relation to banking and other financial services, an invoice, a 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. 17. Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012 , before it was read as:- 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, or any other body corporate or 3 [any other person] , providing service 6 [to any person], in relation to banking and other financial services, 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. 18. Inserted vide Not, 48/2016 - Dated 9-11-2016 w.e.f. 1st day of December, 2016