Rule 53 of CGST Rules – Revised tax invoice and credit or debit notes

(updated as on 15.11.2017)

(1) A revised tax invoice referred to insection 31 and credit or debit notes referred to in section 34 shall contain the followingparticulars, namely:-

(a) the word Revised Invoice, wherever applicable, indicated prominently;

(b) name, address and Goods and Services Tax Identification Number of thesupplier;

(c) nature of the document;

(d) a consecutive serial number not exceeding sixteen characters, in one ormultiple series, containing alphabets or numerals or special characters hyphenor dash and slash symbolised as – and / respectively, and anycombination thereof, unique for a financial year;

(e) date of issue of the document;

(f) name, address and Goods and Services Tax Identification Number or UniqueIdentity Number, if registered, of the recipient;

(g) name and address of the recipient and the address of delivery, along with thename of State and its code, if such recipient is un-registered;

(h) serial number and date of the corresponding tax invoice or, as the case maybe, bill of supply;

(i) value of taxable supply of goods or services, rate of tax and the amount of thetax credited or, as the case may be, debited to the recipient; and

(j) signature or digital signature of the supplier or his authorised representative.

(2) Every registered person who has been granted registration with effect from a dateearlier than the date of issuance of certificate of registration to him, may issue revised taxinvoices in respect of taxable supplies effected during the period starting from the effectivedate of registration till the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice inrespect of all taxable supplies made to a recipient who is not registered under the Act duringsuch period:
Provided further that in the case of inter-State supplies, where the value of a supplydoes not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may beissued separately in respect of all the recipients located in a State, who are not registeredunder the Act.
(3) Any invoice or debit note issued in pursuance of any tax payable in accordance withthe provisions of section 74 or section 129 or section 130 shall prominently contain thewords INPUT TAX CREDIT NOT ADMISSIBLE.

CHAPTER VI

TAX INVOICE, CREDIT AND DEBIT NOTES

Chapter VIof CGST Rules, 2017 consists of ten rules relating to TAX INVOICE, CREDIT AND DEBIT NOTESRULES under the GST regime. All this rules are available for your ready reference.
Rule 46 :Tax invoice
Rule 47 :Time limit for issuing tax invoice
Rule 48 :Manner of issuing invoice
Rule 49 : Bill of supply
Rule 50 : Receipt voucher
Rule 51 :Refund voucher
Rule 52 :Payment voucher
Rule 53 : Revised tax invoice and credit or debit notes
Rule 54 :Tax invoice in special cases
Rule 55 : Transportation of goods without issue of invoice

You may also like :
Click here to download the CGST Rules as updated on 15th November, 2017