Rule 53. Revised tax invoice and credit or debit
notes.-
(1) A revised tax invoice referred to in section 31
1[****] shall contain the following particulars, namely:-
(a) the word "Revised Invoice", wherever
applicable, indicated prominently;
(b) name, address and Goods and Services Tax
Identification Number of the supplier;
1[(c)****]
(d) 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;
(e) date of issue of the document;
(f) name, address and Goods and Services Tax
Identification Number or Unique Identity Number, if registered, of the
recipient;
(g) 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;
(h) serial number and date of the corresponding tax
invoice or, as the case may be, bill of supply; and
1[(i) ****]
(j) signature or digital signature of the supplier or
his authorised representative.
2[(1A) A credit or debit note referred to in section
34 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax
Identification Number of the supplier;
(b) nature of the document;
(c) 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;
(d) date of issue of the document;
(e) name, address and Goods and Services Tax
Identification Number or Unique Identity Number, if registered, of the
recipient;
(f) 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;
(g) serial number(s)and date(s) of the corresponding
tax invoice(s) or, as the case may be, bill(s) of supply;
(h) 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
(i) signature or digital signature of the supplier or
his authorised representative.]
(2) 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 the issuance of the 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 the 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 the recipients located in a State, who are not registered under
the Act.
(3) 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".
