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Supplementary tax invoice and Credit or debit notes

Rule 6 - TAX INVOICE, CREDIT AND DEBIT NOTES - Goods and Services Tax - Rule 6 - 6. (1) A revised tax invoice referred to in section 31 and credit or debit note referred to in section 34 shall contain the following particulars - (a) the word Revised Invoice , wherever applicable, indicated prominently; (b) name, address and GSTIN of the supplier; (c) nature of the document; (d) a consecutive serial number containing alphabets or numerals or special characters -hyphen or dash and slash symbolised .....

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the amount of the tax credited or, as the case may be, debited to the recipient; and (j) signature or digital signature of the supplier or his authorized representative: (2) Every registered 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 cer .....

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