(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:—
(a) 19 the word “Revised Invoice”, wherever applicable, indicated prominently;
(b) name, address and Goods and Services Tax Identification Number of the supplier;
(c) nature of the document;
(d) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as “-” and “l” respectively, and any combination thereof, unique for a financial year;
(e) date of issue of the document;
(0 name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the rccipient;
(g) name and address ofthe recipient and the address of delivery, along with the name of State and its code, ifsuch recipient is un-registered;
(h) serial number and date of the corresponding tax invoice or, as the case may be, bill ofsupply;
(i) value of taxable supply of goods or services, rate oftax and the amount ofthe tax credited or, as the case may be, debited to the recipient; and
(j) signature or digital signature ofthe supplier or his authorised 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 ofregistration till the date ofthe issuance ofthe certificate of registration:
Provided that the registered 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 the casc of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a State, who are not registered under the Act.
(3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the provisions of section 74 or section l29 or section 130 shall prominently contain the words “INPUT TAX CREDIT NOT ADMISSIBLE”.