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

Updated on:  

08 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:

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