ASTER BILLING
How to revise a tax invoice in GST?
Supplementary invoices and its uses
- Name and address of the supplier
- GSTIN of the supplier
- Nature of invoice, i.e. “Debit Note,” “Credit Note,” “Revised Invoice” or “Supplementary Invoice.” It has to be mentioned in bold to display the nature of the invoice.
- An alpha-numeric serial number for the invoice, specific to an accounting year
- The invoice date
- Name and address of the recipient
- GSTIN of the recipient
- Where a recipient is an unregistered person, then name and address of place of delivery, along with its respective State and code, of such person has to be mentioned
- The original invoice serial number against which the supplementary invoice is being issued
- The differential amount of tax, taxable value of the goods or services or rate of tax
- Signature of authorized person in case of physical document, or digital signature in case of electronic invoice.
Adjusting using Credit Note
- If a taxable person who had issued a tax invoice for receiving goods and services.
- When tax invoice charges a value more than tax payable
- With prescribed particulars.
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