In sub-rule (1) of rule 53 of the said rules,–
(i) the words and figures “and credit or debit notes referred to in section 34” shall be omitted;
(ii) clause (c) shall be omitted;
(iii) clause (i) shall be omitted;
(iv) after sub-rule (1), the following sub-rule shall be inserted, namely:– “(1A). A credit or debit note referred to in section 34 shall contain the following particulars, namely:–
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) nature of the document;
(c) 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;
(d) date of issue of the document;
(e) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(f) 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;
(g) serial number(s) and date(s) of the corresponding tax invoice(s) or, as the case may be, bill(s) of supply;
(h) 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
(i) signature or digital signature of the supplier or his authorised representative.”