What is Revised Invoice Format in GST

What is Revised Invoice?

This invoice is issued in case or cases like Sale return, discount, quality, deductions etc.

Example

Suppose A make sales to B of 10000 + GST 18%

B return goods of 2400 + GST 18%

In this case A will issue 2 invoices

1. Tax invoice of 10000 + GST
2. Revised invoice of 2400 + GST

ENTRY FOR SALE

Party Dr

       to Sales  10000

       To CGST   900

       To SGST  900

ENTRY FOR SALES RETURN

 Sales/Sales Return Dr     2400

 CGST Dr   216

 SGST  Dr  216

                                         To Party   2832

(in this entry,party is credited so it is  credit note)

A will pass entry in credit note in tally however, on printout revised invoice should be mention