A tax invoice is deemed to include a Revised Tax Invoice and a revised invoice can be issued by a supplier of goods or services under GST which takes place between the effective date of registration and the actual date of registration and the actual date of issuance of a certificate of registration.
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The format of Revised Tax Invoice:
- Supplier’s Details
- i) Name;
- ii) Address;
iii) Goods and Services Tax Identification Number (GSTIN).
- Recipient’s Details:
- i) Name;
- ii) Address
iii) Goods and Services Tax Identification Number or UIN(if recipient is registered);
- iv) Address of delivery, along with State and its code (if the recipient is unregistered).
- Details of Tax Liability
- i) Value of taxable supply;
- ii) Rate of tax (CGST, SGST, UTGST or IGST or Cess);
iii) Amount of tax credited or debited to the recipient.
- Other Details:
- i) The word “Revised Invoice” should be prominently indicated;
- ii) Nature of the document;
iii) 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 symbolized as “-” and “/” respectively, and any combination thereof, unique for a financial year;
- iv) Date of issue of the document;
- v) Serial number and date of the corresponding tax invoice or, as the case may be, bill of supply;
- vi) Signature or digital signature of the supplier or his authorized representative.
Supplementary Tax Invoice
According to the GST Act, when a tax invoice has been issued for supply of any goods or services and the taxable value or tax charged in that tax invoice is less than the taxable value or tax payable for the supply, then the taxpayer can issue a debit note. The word debit note includes supplementary invoice, in case of the GST Act.
The details of the debit note or supplementary invoice issued in such circumstances should then be included in the return for the month during which such debit note has been issued and the tax liability should be adjusted, subject to the rules.
