{"id":4145,"date":"2020-03-26T04:03:57","date_gmt":"2020-03-26T04:03:57","guid":{"rendered":"https:\/\/commerceiets.com\/?p=4145"},"modified":"2020-03-26T04:03:57","modified_gmt":"2020-03-26T04:03:57","slug":"revised-invoice-in-gst","status":"publish","type":"post","link":"https:\/\/commerceiets.com\/revised-invoice-in-gst\/","title":{"rendered":"REVISED INVOICE IN GST"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/commerceiets.com\/revised-invoice-in-gst\/#REVISED_INVOICE_IN_GST\" title=\"REVISED INVOICE IN GST\">REVISED INVOICE IN GST<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/commerceiets.com\/revised-invoice-in-gst\/#HOW_TO_REVISE_A_TAX_INVOICE_IN_GST\" title=\"HOW TO REVISE A TAX INVOICE IN GST?\">HOW TO REVISE A TAX INVOICE IN GST?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/commerceiets.com\/revised-invoice-in-gst\/#GST_REVISED_INVOICE_FORMAT\" title=\"GST REVISED INVOICE FORMAT\">GST REVISED INVOICE FORMAT<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\" id=\"revised-invoice-in-gst\"><span class=\"ez-toc-section\" id=\"REVISED_INVOICE_IN_GST\"><\/span><strong>REVISED INVOICE IN GST<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Under <a href=\"https:\/\/commerceiets.com\/gst\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"GST (opens in a new tab)\">GST<\/a>, all the taxable dealers will have to apply for provisional registration and carry out all the formalities post which they will get the permanent registration certificate.<br \/> <strong>For all the invoices issued between the period \u2013<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li><strong>Date of implementation of GST<\/strong><\/li><li><strong>Date of issue of Registration certificate<\/strong><\/li><\/ol>\n\n\n\n<p>The dealers will have to<strong>\u00a0issue a revised invoice<\/strong>\u00a0against the invoice already issued between the said period. The revised invoice will have to be issued w<strong>ithin one month<\/strong>\u00a0from the date of issue of the registration certificate.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"how-to-revise-a-tax-invoice-in-gst\"><span class=\"ez-toc-section\" id=\"HOW_TO_REVISE_A_TAX_INVOICE_IN_GST\"><\/span><strong>HOW TO REVISE A TAX INVOICE IN GST?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"370\" height=\"136\" src=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2022\/02\/download-49.jpeg\" alt=\"revised invoice in gst\" class=\"wp-image-5420\" srcset=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2022\/02\/download-49.jpeg 370w, https:\/\/commerceiets.com\/wp-content\/uploads\/2022\/02\/download-49-300x110.jpeg 300w\" sizes=\"(max-width: 370px) 100vw, 370px\" \/><figcaption>revised invoice in gst<\/figcaption><\/figure>\n\n\n\n<p>There may be a situation where an\ninvoice has been wrongly issued, or there are certain changes that are required\nin an already issued invoice. Such situations call for a rectification of\ninvoices. All such rectification has to be reported accordingly in the monthly\nreturns.<\/p>\n\n\n\n<p>Revision of tax invoices can take\nplace in a number of ways. There can be a downward or an upward revision in\nprices of goods or services being supplied, or there can be a change the in the\nrate of tax of GST or many other cases.<\/p>\n\n\n\n<p>These cases render a change in\nthe issued invoice. An upward revision can be catered to with a supplementary\ninvoice. Similarly, a downward revision can be catered to using a credit note\nto that effect. In some cases, there can be a complete revision in the invoice;\nhence, a \u201crevised\u201d invoice has to be issued.<\/p>\n\n\n\n<p>All invoices raised between the\ndate from which GST is applicable and the date on which they get the formal GST\nID number, such taxable registered person shall be required to issue a\n\u201crevised\u201d invoice. This invoice shall be in adherence to the terms of GST and\nhas to be issued within 1 month from the receipt of original registration\ncertificate.<\/p>\n\n\n\n<p>It is obvious from the above that\na registered taxable person cannot issue a revised invoice after receipt of\nregistration certificate.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"gst-revised-invoice-format\"><span class=\"ez-toc-section\" id=\"GST_REVISED_INVOICE_FORMAT\"><\/span><strong>GST REVISED INVOICE FORMAT<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"744\" height=\"1024\" src=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2022\/02\/DDvtjK9XkAEk916-744x1024.jpg\" alt=\"revised invoice in gst\" class=\"wp-image-5422\" srcset=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2022\/02\/DDvtjK9XkAEk916-744x1024.jpg 744w, https:\/\/commerceiets.com\/wp-content\/uploads\/2022\/02\/DDvtjK9XkAEk916-218x300.jpg 218w, https:\/\/commerceiets.com\/wp-content\/uploads\/2022\/02\/DDvtjK9XkAEk916-768x1057.jpg 768w, https:\/\/commerceiets.com\/wp-content\/uploads\/2022\/02\/DDvtjK9XkAEk916.jpg 872w\" sizes=\"(max-width: 744px) 100vw, 744px\" \/><figcaption>revised invoice in gst<\/figcaption><\/figure>\n\n\n\n<p>All revised tax invoices under GST must contain the\nfollowing particulars:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>The word \u201cREVISED INVOICE\u201d, indicated prominently on the invoice.<\/li><li>Name, address and GSTIN of the Supplier;<\/li><li>Nature of the document;<\/li><li>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 \u201c-\u201d  and \u201c\/\u201d respectively, and any combination thereof, unique for a financial year;<\/li><li>Date of issue of the invoice;<\/li><li>Name, address and GSTIN or UIN, if registered, of the recipient;<\/li><li>Name and address of the recipient and the address of delivery. The details shall also include the name of the State and its code. (for the un-registered recipient);<\/li><li>Serial number and date of the corresponding tax invoice. It applies for a bill of supply;<\/li><li>Value of taxable supply of goods or services, rate of tax, and the amount of the tax credited or. It applies if debited to the recipient;<\/li><li>A signature, digital signature of the supplier, or authorized representatives.<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"259\" height=\"194\" src=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2022\/02\/images-22.png\" alt=\"\" class=\"wp-image-5423\"\/><figcaption>revised invoice in gst<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/features-of-gst\/\">GST and its features<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/history-of-gst\/\">History of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/advantages-of-gst-in-india\/\">Advantages of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/disadvantages-of-gst\/\">Disadvantages of GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/constitutional-aspect-of-gst\/\">Constitutional aspects of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/liability-of-tax-payer\/\">Liability of tax payer<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/objectives-of-gst\/\">Objectives of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/what-is-igst\/\">IGST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/cgst\/\">CGST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-council\/\">GST Council<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/utgst-full-form\/\">UTGST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/sgst\/\">SGST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/levy-and-collection-of-gst\/\">Levy and collection of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/composition-levy\/\">Composition Levy<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/online-gst-registration\/\">Online GST Registration<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/exemptions-under-gst\/\">Exemptions under GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/reverse-charge-in-gst\/\">Reverse Charge in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/taxable-supply\/\">Taxable supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/time-of-supply\/\">Time of supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/value-of-supply\/\">Value of supply<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/place-of-supply\/\">Place of supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/inter-state-supply\/\">Inter-state supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/intra-state-supply\/\">Intra-state supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/what-is-composite-supply\/\">Composite supply<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/mixed-supply\/\">Mixed supply&nbsp;<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/composite-and-mixed-supply\/\">Composite and mixed supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/online-payment-of-gst\/\">Online payment of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/how-to-claim-tcs-in-gst\/\">How to Claim TCS in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/how-to-claim-tds-in-gst\/\">How to claim TDS in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/input-tax-credit-under-gst\/\">Input tax credit under GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/tax-invoice-under-gst\/\">Tax Invoice<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/debit-note\/\">Debit Note in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/credit-note\/\">Credit Note in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/revised-invoice-in-gst\/\">Revised Invoice in GST<\/a><\/td><td><a href=\"http:\/\/v\" target=\"_blank\">Supplementary Invoice<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/e-way-bill-in-gst\/\">E-Way bill in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/gst-returns\/\">GST Returns<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/goods-and-service-tax-network\/\">GSTN (Goods and Service Tax Network)<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-suvidha-provider\/\">GST Suvidha Provider<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-portal\/\">GST Portal<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/www.linkedin.com\/in\/kajal-mahajan-7549b2197\/\" target=\"_blank\" rel=\"noreferrer noopener\">CONNECT ON LINKEDIN<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>REVISED INVOICE IN GST Under GST, all the taxable dealers will have to apply for provisional registration and carry out all the formalities post which they will get the permanent registration certificate. For all the invoices issued between the period \u2013 Date of implementation of GST Date of issue of Registration certificate The dealers will&#8230;<\/p>\n<p class=\"more-link-wrap\"><a href=\"https:\/\/commerceiets.com\/revised-invoice-in-gst\/\" class=\"more-link\">Read More<span class=\"screen-reader-text\"> &ldquo;REVISED INVOICE IN GST&rdquo;<\/span> &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":4146,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[229],"tags":[],"class_list":["post-4145","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-goods-and-service-tax"],"_links":{"self":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/4145"}],"collection":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/comments?post=4145"}],"version-history":[{"count":0,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/4145\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media\/4146"}],"wp:attachment":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media?parent=4145"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/categories?post=4145"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/tags?post=4145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}