Chapter: 3.7 Issue of Bill, Composite Billing for Service Charges & Tax

Issue of Bill, Composite Billing for Service Charges & Tax

Rule-4A(1) requires every taxable service provider to issue, not later than 14 days from date of completion of service or receipt of any payment towards such service, whichever is earlier, serially numbered invoice or bill or challan duly signed by him or person authorized by him containing following details:

i. Name, address and registration number of service provider;
ii. Name and address of service receiver;
iii. Description, classification and value of taxable service;
iv. Service tax
v. Education Cess
vi. Higher Secondary Education Cess

In case any payment towards value of 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, taxable service provider is required to issue an invoice/bill/challan within a period not later than 14 days from end of such period.

• Rule 4A(2) requires, every 'input service distributor' to issue serially numbered invoice or bill or challan duly signed by him or person authorized by him containing following details:

i.    name, address, registration number, serial number and date of invoice or bill or challan of input service provider;
ii.    name & address of input service distributor;
iii.    name and address of recipient of credit;
iv.    amount of credit distributed.

In case of input service distributor being an office of a Banking and Other:

Financial Service provider, any document containing prescribed particulars will be considered as invoice/bill/challan and such document need not contain serial no.