Rule 53 GST - Revised tax invoice and credit or debit notes

According to Rule 53 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

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:-
   1. the word “Revised Invoice”, wherever applicable, indicated prominently;
      
      
   2. name, address and Goods and Services Tax Identification Number of the supplier;
      
      
   3. nature of the document;
      
      
   4. 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;
      
      
   5. date of issue of the document;
      
      
   6. name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
      
      
   7. name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered;
      
      
   8. serial number and date of the corresponding tax invoice or, as the case may be, bill of supply;
      
      
   9. value of taxable supply 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
      
      
   10. signature or digital signature of the supplier or his authorised