CGST Rule 53 — Revised invoice and credit or debit notes

(1) A revised tax invoice referred to in section 31 shall contain the following particulars, namely:- (a) the words "Revised Invoice", wherever applicable, indicated prominently; (b) name, address and Goods and Services Tax Identification Number of the supplier; (c) [omitted]; (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 unregistered; (h) serial number and date of the corresponding tax invoice or, as the case may be, bill of supply; (i) [omitted]; (j) signature or digital signature of the supplier or his authorised representative. (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 unregistered; (g) serial number(s) and date(s) of the corresponding tax invoice(s) or bill(s) of supply; (h) value of taxable supply of goods or services, rate of tax and amount of tax credited or debited to the recipient; and (i) signature or digital signature of the supplier or his authorised representative. (2) Every registered person granted registration with effect from a date earlier than the date of issue of the registration certificate may issue revised tax invoices for taxable supplies made from the effective date of registration to the date of issue of the certificate. Provided that the registered person may issue a consolidated revised tax invoice for all taxable supplies made to an unregistered recipient during that period. Provided further that, for inter-State supplies not exceeding two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately for all unregistered recipients located in a State. (3) Any invoice or debit note issued for tax payable under section 74, section 129 or section 130 shall prominently contain the words "INPUT TAX CREDIT NOT ADMISSIBLE".