TMI BlogRevision of Invoice in GST Sec 31(3)(a)X X X X Extracts X X X X X X X X Extracts X X X X ..... to apply for registration within 30 days of becoming liable for registration. When such an application is made within the time period and registration is granted, the effective date of registration is the date on which the person became liable for registration. Thus there would be a time lag between the date of grant of certificate of registration and the effective date of registration. For supplies made by such person during this intervening period, the law enables issuance of a revised invoice, so that ITC can be availed by the recipient on such supplies . Case Law IN RE: M/S. VIVO MOBILE INDIA PRIVATE LIMITED( 2019 (12) TMI 1463 - AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH ) Input Tax Credit is not admissible to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd slash symbolised as - and / respectively, and any combination thereof, unique for a financial year; date of issue of the document; name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered; serial number and date of the corresponding tax invoice or, as the case may be, bill of supply; signature or digital signature of the supplier or his authorised representative. A credit or debit note referred to in section 34 read with rule 53 of CGST Rules shall contain the following particulars, namely: name, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation for registration on 20 September. registration certificate is granted to it on 25th September. XYZ Industries of Delhi, liable to registration as on 1 September (as per sec. 22 read with N.N. 10/2019-CT dt. 07 March 2019), further the application for registration has been submitted within 30 days from 1st September, registration shall be effective from the on which the person become liable to registration(Sec. 25 read with rule 10 of the CGST Rule) therefore, the effective date of registration is 1st September. Registered person may, issue a revised invoice against the invoice already issued during the period beginning with the effective date of registration till the date of issuance of certificate of registration to him. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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