Complete GST lifecycle on one platform Complete GST lifecycle on one platform
Hyper-automation Hyper-automation
Smart reports & recon Smart reports & recon
Accurate filing Accurate filing

What is a revised invoice under GST? How to revise GST invoices?

By Annapoorna

|

Updated on: Mar 29th, 2023

|

7 min read

While conducting business, it is common that an invoice under Goods and Services Tax (GST) may have been issued by mistake, or a few invoices may require modifications. In such cases, the invoices need to be rectified and reported in the monthly returns. This process is called the rectification of invoices. 

Rectification of tax invoices can occur in several ways, and it can result either in a revised invoice or a supplementary invoice. For example, there can be an upward or downward revision in the prices of goods or services or a change in the GST rate. A downward revision can be done using a credit note, while one can make an upward revision with a supplementary invoice or debit note. However, when a registered person has to issue an invoice for the supplies made before obtaining registration, it is called a ‘revised invoice’.

When to issue a revised invoice under GST?

Under GST, all taxable dealers will have to apply for provisional registration and carry out all the formalities to get a permanent registration certificate. After obtaining the GST registration certificate, the taxpayer will need to issue revised invoices for all the invoices issued between the period of the-

  1. Date of implementation of GST
  2. Date of issue of the registration certificate

The revised invoice will have to be issued within one month from the date of issue of the registration certificate.

How to revise GST invoices?

The registered person will have to issue a revised invoice against all invoices already issued between the above said period. The taxpayer should mention the details of the original invoice and issue a revised invoice in the format mentioned below.

Format of a revised invoice

The GST law mandates that the details mentioned below are included in a revised invoice:

  • Nature of the invoice, i.e. “Revised Invoice” or “Supplementary Invoice”, indicated prominently.
  • Name, address and GSTIN of the supplier.
  • An alpha-numeric serial number for the invoice, specific to the financial year.
  • Invoice date.
  • Name, address and GSTIN (if registered) of the recipient.
  • Name, address of the delivery place, and its respective state and code (if the recipient is an unregistered person).
  • The original invoice serial number and date against which the revised/supplementary invoice is being issued.
  • A signature or digital signature of the supplier or authorised person.

What are supplementary invoices and their uses?

A supplementary tax invoice is an invoice that a taxable person issues if any deficiency is found in a tax invoice already issued by the said taxable person. A supplementary invoice is also known as a debit note.

A supplementary invoice is used to rectify the deficiency related to the original tax invoice under GST. There can be some situations where the taxable value of the goods or services has been undermined in the original tax invoice, resulting in a lesser tax being charged or other such deficiencies. Hence, an upward revision may be required. In such cases, a supplementary invoice or debit note needs to be issued.

Apart from taking care of such revision, the particulars mentioned mandatorily in the invoice are mentioned in the “Format of Revised Invoice” section.

What is the difference between a revised invoice and a supplementary invoice?

The difference between a revised invoice and a supplementary invoice can be enumerated as follows:

ParticularsRevised InvoiceSupplementary Invoice
MeaningA taxable person may issue a revised invoice for an invoice already issued by him before obtaining GST registration.A taxable person has to issue a supplementary tax invoice in a case where any deficiency is found in a tax invoice already issued by a taxable person.
Period coveredThe period beginning from the effective date of registration until the issuance of a Certificate of Registration.Not based on period but invoice specific
Issued to whomTo registered persons as well as unregistered persons.To registered taxable persons as well as unregistered persons.

For further understanding and formats, read our articles:

inline CTA
India’s Fastest and Most Advanced 2B Matching
Maximise ITC claims, use smart validations to correct your data and complete 2B matching in <1 minute
About the Author

I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 4+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more

Public Discussion

Get involved!

Share your thoughts!

summary-logo

Quick Summary

Rectification of tax invoices under GST involves revisions or supplementary invoices due to mistakes; revised invoices issued after obtaining registration certificate including specific details as per GST law. Supplementary invoices are for rectifying deficiencies. A revised invoice is for pre-registration supplies. The difference between them lies in the issuance period and the purpose of each. Formats and conditions are detailed.

Was this summary helpful?
liked-feedbackliked-feedback

Clear offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants in India. Clear serves 1.5+ Million happy customers, 20000+ CAs & tax experts & 10000+ businesses across India.

Efiling Income Tax Returns(ITR) is made easy with Clear platform. Just upload your form 16, claim your deductions and get your acknowledgment number online. You can efile income tax return on your income from salary, house property, capital gains, business & profession and income from other sources. Further you can also file TDS returns, generate Form-16, use our Tax Calculator software, claim HRA, check refund status and generate rent receipts for Income Tax Filing.

CAs, experts and businesses can get GST ready with Clear GST software & certification course. Our GST Software helps CAs, tax experts & business to manage returns & invoices in an easy manner. Our Goods & Services Tax course includes tutorial videos, guides and expert assistance to help you in mastering Goods and Services Tax. Clear can also help you in getting your business registered for Goods & Services Tax Law.

Save taxes with Clear by investing in tax saving mutual funds (ELSS) online. Our experts suggest the best funds and you can get high returns by investing directly or through SIP. Download Black by ClearTax App to file returns from your mobile phone.

Cleartax is a product by Defmacro Software Pvt. Ltd.

Company PolicyTerms of use

ISO

ISO 27001

Data Center

SSL

SSL Certified Site

128-bit encryption