While no standard currently exists for citing data sets, many of the same elements can be found in any citation. There may also be additional components to include. Consider areas like:
Check with your own citation style (personal preference or journal style) to see if there are guidelines specific to citing data.
Some organizations suggest how to cite data. E.g. NCBI Gene Expression Omnibus (GEO) provides a recommendation for data set citations.
Data sets from NCBI's dbGaP database can be cited using information found on their website.
NCBI PubChem also provides users with a citation format suggestion.