{"id":4148,"date":"2020-03-26T04:10:57","date_gmt":"2020-03-26T04:10:57","guid":{"rendered":"https:\/\/commerceiets.com\/?p=4148"},"modified":"2020-03-26T04:10:57","modified_gmt":"2020-03-26T04:10:57","slug":"supplementary-invoice-in-gst","status":"publish","type":"post","link":"https:\/\/commerceiets.com\/supplementary-invoice-in-gst\/","title":{"rendered":"SUPPLEMENTARY 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\/supplementary-invoice-in-gst\/#SUPPLEMENTARY_INVOICE_IN_GST\" title=\"SUPPLEMENTARY INVOICE IN GST\">SUPPLEMENTARY 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\/supplementary-invoice-in-gst\/#RELEVANCE_OF_SUPPLEMENTARY_INVOICE_IN_GST\" title=\"RELEVANCE OF SUPPLEMENTARY INVOICE IN GST\">RELEVANCE OF SUPPLEMENTARY 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\/supplementary-invoice-in-gst\/#FORMAT_OF_SUPPLEMENTARY_INVOICE_IN_GST\" title=\"FORMAT OF SUPPLEMENTARY INVOICE IN GST\">FORMAT OF SUPPLEMENTARY INVOICE IN GST<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"has-text-align-center wp-block-heading\" id=\"supplementary-invoice-in-gst\"><span class=\"ez-toc-section\" id=\"SUPPLEMENTARY_INVOICE_IN_GST\"><\/span>SUPPLEMENTARY INVOICE IN GST<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Supplementary invoice in GST 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.<\/p>\n\n\n\n<p>According to the <a rel=\"noreferrer noopener\" aria-label=\"GST  (opens in a new tab)\" href=\"https:\/\/commerceiets.com\/gst\/\" target=\"_blank\">GST <\/a>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.<\/p>\n\n\n\n<p>The details of the debit note or supplementary invoice\nissued in such circumstances should then be included&nbsp;in return for the\nmonth during which such debit note has been issued, and the tax liability\nshould&nbsp;be adjusted, subject to the rules.<\/p>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\" id=\"relevance-of-supplementary-invoice-in-gst\"><span class=\"ez-toc-section\" id=\"RELEVANCE_OF_SUPPLEMENTARY_INVOICE_IN_GST\"><\/span>RELEVANCE OF SUPPLEMENTARY INVOICE IN GST<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>A supplementary invoice makes\ngood all deficiencies related to an original tax invoice under GST. There can\nbe some situations where taxable value of the goods or services has been\nundermined in the original tax invoice, resulting in lesser amount of tax being\ncharged or other such deficiencies.<\/p>\n\n\n\n<p>In these cases, the supplier can\nissue a supplementary invoice to accommodate such incremental changes. It also\nincludes debit and credit notes. Hence, any upward revision or downward\nrevision can be taken care of in a supplementary invoice.<\/p>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\" id=\"format-of-supplementary-invoice-in-gst\"><span class=\"ez-toc-section\" id=\"FORMAT_OF_SUPPLEMENTARY_INVOICE_IN_GST\"><\/span><strong>FORMAT OF SUPPLEMENTARY INVOICE IN GST <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>There is no pre-defined format\nmandated by the GST law, but these pointers must be a part of the same in the\npaper or digital document. The particulars are as follows:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Name\nand address of the supplier<\/li><li>GSTIN\nof the supplier<\/li><li>Nature\nof invoice, i.e. \u201cDebit Note,\u201d \u201cCredit Note,\u201d \u201cRevised Invoice\u201d or\n\u201cSupplementary Invoice.\u201d It has to be mentioned in bold to display the nature\nof the invoice.<\/li><li>An\nalpha-numeric serial number for the invoice, specific to an accounting year<\/li><li>The\ninvoice date<\/li><li>Name\nand address of the recipient<\/li><li>GSTIN\nof the recipient<\/li><li>Where\na recipient is an unregistered person, then name and address of place of\ndelivery, along with its respective State and code, of such person has to be\nmentioned<\/li><li>The\noriginal invoice serial number against which the supplementary invoice is being\nissued<\/li><li>The\ndifferential amount of tax, taxable value of the goods or services or rate of\ntax<\/li><li>Signature\nof authorized person in case of physical document, or digital signature in case\nof electronic invoice.<\/li><\/ul>\n\n\n\n<p>With the help of this supplementary invoice, it can only be possible for the recipient to claim additional input tax credit.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"241\" height=\"209\" src=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2022\/02\/download-94.png\" alt=\"SUPPLEMENTARY INVOICE IN GST\" class=\"wp-image-5392\"\/><figcaption>SUPPLEMENTARY 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>SUPPLEMENTARY INVOICE IN GST Supplementary invoice in GST 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,&#8230;<\/p>\n<p class=\"more-link-wrap\"><a href=\"https:\/\/commerceiets.com\/supplementary-invoice-in-gst\/\" class=\"more-link\">Read More<span class=\"screen-reader-text\"> &ldquo;SUPPLEMENTARY INVOICE IN GST&rdquo;<\/span> &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":4149,"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-4148","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\/4148"}],"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=4148"}],"version-history":[{"count":0,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/4148\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media\/4149"}],"wp:attachment":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media?parent=4148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/categories?post=4148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/tags?post=4148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}