<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Rule 54(2) of the CGST Rules, 2017 provides that in case of an insurer or a banking company or a financial institution, including a non-banking financial company, the tax invoice or any other document in lieu thereof, may not be serially numbered. But this does not mean that such document will not have any identification number which is required for the purpose of matching. The said entities are, therefore, required to provide the details in column 5 to 7 (but not in column 3 &amp; 4) of the table 13 of FORM GSTR-1.</span></span></p>