SUPPLEMENTARY INVOICE

Supplementary tax invoice is a type of invoice that is issued by a taxable person in case where any deficiency is found in a tax invoice already issued by a taxable person. It can be in form of a debit note or a credit note.

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 details of the debit note or supplementary invoice issued in such circumstances should then be included in return for the month during which such debit note has been issued, and the tax liability should be adjusted, subject to the rules.

RELEVANCE

A supplementary invoice makes good all deficiencies related to an original tax invoice under GST. There can be some situations where taxable value of the goods or services has been undermined in the original tax invoice, resulting in lesser amount of tax being charged or other such deficiencies.

In these cases, the supplier can issue a supplementary invoice to accommodate such incremental changes. It also includes debit and credit notes. Hence, any upward revision or downward revision can be taken care of in a supplementary invoice.

FORMAT

There is no pre-defined format mandated by the GST law, but these pointers must be a part of the same in the paper or digital document. The particulars are as follows:

  • Name and address of the supplier
  • GSTIN of the supplier
  • Nature of invoice, i.e. “Debit Note,” “Credit Note,” “Revised Invoice” or “Supplementary Invoice.” It has to be mentioned in bold to display the nature of the invoice.
  • An alpha-numeric serial number for the invoice, specific to an accounting year
  • The invoice date
  • Name and address of the recipient
  • GSTIN of the recipient
  • Where a recipient is an unregistered person, then name and address of place of delivery, along with its respective State and code, of such person has to be mentioned
  • The original invoice serial number against which the supplementary invoice is being issued
  • The differential amount of tax, taxable value of the goods or services or rate of tax
  • Signature of authorized person in case of physical document, or digital signature in case of electronic invoice.

With the help of this supplementary invoice, it can only be possible for the recipient to claim additional input tax credit.

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