4. Supplementary tax invoice and Credit or debit notes
(1) A supplementary tax invoice under section 23 and a credit or debit note under section 24 shall contain the following details -
(a) name, address and GSTIN of the supplier;
(b) nature of the document;
(c) a consecutive serial number containing only alphabets and/or numerals, unique for a financial year;
(d) date of issue of the document;
(e) name, address and GSTIN/ Unique ID Number, if registered, of the recipient;
(f) name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is unregistered;
(g) serial number and date of the corresponding tax invoice or, as the case may be, bill of supply;
(h) taxable value of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and
(i) signature or digital signature of the supplier or his authorized representative.
(2) Every registered taxable person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of issuance of certificate of registration:
Provided that the registered taxable person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period:
Provided further that in case of inter-State supplies, where the value of a supply does not exceed two hundred and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all recipients located in a State, who are not registered under the Act.
