How to prepare a Supplementary tax invoice?


Debit Invoice (Debit Note) to original Invoice under GST Invoice

What is supplementary GST Tax Invoice? What are the contents of Supplementary Tax Invoice for GST? How does a supplementary Invoice work? What is the purpose of preparing Supplementary Tax Invoice?

If a circumstance occurs when additional invoice to an Invoice already issued, a supplementary Invoice is issued with additional amount to original Invoice. So, if any such supplementary Invoice is issued, the liability to pay GST on such supplementary Invoice also arises for a taxable person if liable to pay such tax.

How to prepare a Supplementary tax invoiceContents of a Supplementary Tax Invoice under GST Law:

As per GST Law, a supplementary tax invoice under section 23 and a credit or debit note under section 24 shall contain the following details -

(a) name, address and GSTIN of the supplier;

(b) nature of the document;

(c) a consecutive serial number containing only alphabets and/or numerals, unique

for a financial year;

(d) date of issue of the document;

(e) name, address and GSTIN/ Unique ID 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 unregistered;

(g) serial number and date of the corresponding tax invoice or, as the case may be,

bill of supply;

(h) taxable value 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 authorized representative.

The above information is about GST Law on  preparation of additional GST Tax Invoice after uploading with GST returns and GST payment. 


Share below your comments about this post on how to prepare Debit Note against original GST Tax Invoice already issued.

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