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According to Rule 53 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. A revised tax invoice referred to in section 31 and credit or debit notes referred to in section 34 shall contain the following particulars, namely:-
    1. the word “Revised Invoice”, wherever applicable, indicated prominently;

    2. name, address and Goods and Services Tax Identification Number of the supplier;

    3. nature of the document;

    4. a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;

    5. date of issue of the document;

    6. name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;

    7. 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;

    8. serial number and date of the corresponding tax invoice or, as the case may be, bill of supply;

    9. value of taxable supply 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

    10. signature or digital signature of the supplier or his authorised
  1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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