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What is a revised tax invoice under GST?

There might be a time gap between the date of grant of certificate of GST registration and the effective date of registration. For supplies made during such an intervening period, GST law enables the issuance of a revised tax invoice so that input tax credit (ITC) can be availed on such supplies.

When is the revised tax invoice issued under GST?

A registered person may issue a revised invoice against the invoice already issued between the period of the effective date of registration and the date of grant of certificate of registration to him. A revised tax invoice shall be issued within 1 month from the date of issuance of certificate of registration.

The taxpayer should give the details of the original invoice and issue a revised invoice in the prescribed format.

illustration: 

XYZ Private Limited started a business of supply of toys on 1st August 2021 in Delhi. Its turnover crossed the applicable GST registration limit on 10th September 2021 and thus it became liable to registration under Goods and Services Tax.

It applied for registration on 29th September and was granted a registration certificate on 4th October. Since it applied for registration within 30 days of becoming liable to registration, the effective date of registration is 10th September 2021.

XYZ Private Ltd may issue revised tax invoices on or before 3rd November in respect of taxable supplies effected between 10th September and 4th October.

Particulars of revised GST invoice

Rule 31 stipulates that a revised tax invoice must have the following details:

(a) the word “Revised Invoice” indicated prominently;

(b) name, address and Goods and Services Tax Identification Number (GSTIN) of the supplier;

(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 and date of the corresponding tax invoice or, as the case may be, bill of supply;

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

Consolidated revised tax invoice

A registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to an unregistered recipient during the period of the effective date of registration and the date of grant of certificate of registration.

However, in the case of inter-State supplies, where the value of a supply exceeds Rs 2,50,000, a consolidated revised invoice cannot be issued for all unregistered recipients.

Consolidated revised tax invoice under GST

Recent updates 

CBIC has clarified that there is no need to carry the physical copy of the tax invoice in cases where an e-invoice has been generated by the supplier. Production of the Quick Response (QR) code having an embedded Invoice Reference Number (IRN) electronically, for verification by the proper officer, would suffice. (Circular No. 160/16/2021 - GST)


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TaxGyata Team

TaxGyata Team