What is a Revised Invoice under GST?

What is a Revised Invoice under GST?

Under GST, all the taxable dealers will have to apply for provisional registration and carry out all the formalities post which they will get the permanent registration certificate.

For all the invoices issued between the period –

1. Date of implementation of GST
2. Date of issue of Registration certificate

the dealers will have to issue a revised invoice against the invoice already issued between the said period. The revised invoice will have to be issued within one month from the date of issue of the registration certificate.

What are supplementary invoices and their uses?

Supplementary tax invoice is a type of invoice that is issued by a taxable person in case where any deficiency is found in a tax invoice already issued by a taxable person. It can be in form of a debit note or a credit note.