Can a Tax Invoice be revised under GST Law?


Can a GST Invoice be changed after issuing?

Rules related to revise of Invoice under GST Law.

Once after preparing invoice, supplier issues such Invoice to recipient. The recipient accounts invoice in his books of accounts. If tax is involved in such sales, the tax is paid on the basis of Tax Invoice issued by the supplier. However, if a Tax Invoice already issued by supplier and later if such tax invoice amount is required to be changed, can it be revised by issuing additional invoice if amount to be increased or can a credit invoice be issued to reduce the invoice amount of originally issued tax invoice?

Can a Tax Invoice be revised under GST Law
The GST Law clarifies about issue of supplementary Invoice, Credit Note below:

As per GST Law, every registered taxable 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 of registration till the date of issuance of certificate of registration:

Provided that the registered taxable 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 case of inter-State supplies, where the value of a supply does not exceed two hundred and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all recipients located in a State, who are not registered under the Act.

This post is about revising a GST Tax Invoice after its issuance as per GST Law.


Share below your suggestions about  changing of GST Tax Invoice after submitting with GST returns and GST Tax payment. 



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Tradella International : Hello Sir, I Just Visited your Website,First of all thank you for sharing knowledge with importers and exporters.Have read your Post about GST and Import.But Still I have Some Doubts that I will Pay Tax Only One Time at the Time of Import not at the time of selling.? Can You Post an Example By Taking One Product and what will be the procedure of taxes when you import and sell in a different state It will be a lot easier for many people like me. Hope To Get Positive Reply From You Thank You

Niranjan prasad: If a gst registered entity raised an invoice in the month of july and which neefs to be rectified. What course of action be taken? As per GST rules, revised invoice concept given only for transitional provisons. Kindly guide me through this.

Nilutpal: Can I amend invoice no. Bcoz I have jump one no.

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