Revised Tax Invoice and Credit or Debit Note Format

Rule-53 of CGST Rules 2017

Revised tax invoice and credit or debit notes

• A revised tax invoice referred to in sec­tion 31 and cred­it or deb­it note referred to in sec­tion 34 shall con­tain the fol­low­ing particulars — 
  • the word “Revised Invoice”, wher­ev­er applic­a­ble, indi­cat­ed prominently;
  • name, address and GSTIN of the supplier;
  • nature of the document;
  • a con­sec­u­tive ser­i­al num­ber not exceed­ing six­teen char­ac­ters, in one or mul­ti­ple series, con­tain­ing alpha­bets or numer­als or spe­cial char­ac­ters ‑hyphen or dash and slash sym­bol­ised as “-” and “/”respectively„ and any com­bi­na­tion there­of, unique for a finan­cial year;
  • date of issue of the document;
  • name, address and GSTIN or UIN, if reg­is­tered, of the recipient;
  • name and address of the recip­i­ent and the address of deliv­ery, along with the name of State and its code, if such recip­i­ent is un-registered;
  • ser­i­al num­ber and date of the cor­re­spond­ing tax invoice or, as the case may be, bill of supply;
  • val­ue of tax­able sup­ply of goods or ser­vices, rate of tax and the amount of the tax cred­it­ed or, as the case may be, deb­it­ed to the recip­i­ent; and
  • sig­na­ture or dig­i­tal sig­na­ture of the sup­pli­er or his autho­rized representative:
• Every reg­is­tered per­son who has been grant­ed reg­is­tra­tion with effect from a date ear­li­er than the date of issuance of cer­tifi­cate of reg­is­tra­tion to him, may issue revised tax invoic­es in respect of tax­able sup­plies effect­ed dur­ing the peri­od start­ing from the effec­tive date of reg­is­tra­tion till the date of issuance of cer­tifi­cate of registration:

Pro­vid­ed that the reg­is­tered per­son may issue a con­sol­i­dat­ed revised tax invoice in respect of all tax­able sup­plies made to a recip­i­ent who is not reg­is­tered under the Act dur­ing such period:

Pro­vid­ed fur­ther that in case of inter-State sup­plies, where the val­ue of a sup­ply does not exceed two lakh and fifty thou­sand rupees, a con­sol­i­dat­ed revised invoice may be issued sep­a­rate­ly in respect of all recip­i­ents locat­ed in a State, who are not reg­is­tered under the Act.

• Any invoice or deb­it note issued in pur­suance of any tax payable in accor­dance with the pro­vi­sions of sec­tion 74 or sec­tion 129 or sec­tion 130 shall promi­nent­ly con­tain the words “INPUT TAX CREDIT NOT ADMISSIBLE”.

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