(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) 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 characters-hyphen or dash and slash symbolised as“-” and “/” respectively, and any combination thereof, unique for a financial year;
(e) date of issue of the document;
(f) name, address and Goodsand Services Tax Identification Number or Unique Identity Number, if registered, ofthe recipient;
(g) name-and addressof the recipient and the address ofdelivery, along with the nameofState and its code, if such recipientis un-registered;
(h) serial numberand date ofthe correspondingtax invoice or, as the case may be, bill of supply; _ .
(i) value of taxable supply of goods or services, rate of tax and the amountofthe tax credited or, as the case maybe, debited to the recipient; and .
(j) signature or digital signature of the 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 ofcertificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective _ dateofregistration till the date oftheissuance.ofthe.certificate. ofregistration:
Provided that the registered person may issue a consolidated revised tax invoice in respect ofall taxable supplies made to a recipient who is not registered under the Act during such period:
Provided further that in the case 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 ofall the recipients located in a State, who are not registered underthe Act.
(3) Anyinvoice or debit note issued in pursuance of any tax payable in accordance with the provisions of section 74 or section 129 or section 130 shall prominently contain the words “INPUT TAX CREDIT NOT ADMISSIBLE”.