Chapter - VI of CGST Rules, 2017
TAX INVOICE, CREDIT AND DEBIT NOTES
RULE 53. Revised tax invoice and credit or debit notes.- (corresponding section 31, section 34)
(1) A revised tax invoice referred to in
section 31 [helldod
1 omit[ and credit or debit notes
referred to in section 34]helldod] 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;
[helldod 1 omit[
(c) nature of the document;]helldod]
(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;
[helldod 1 omit[
(i) 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]helldod]
(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'.