Find
Sec 31(3)(a) allows revised tax invoices for supplies made between the effective date of registration and the date the certificate was issued. Rule 53 sets the contents and these go in their own series.
GST
Revised invoices after getting GST registration
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Provisions
Sec 31(3)(a), CGST Act 2017; Rule 53, CGST Rules 2017
Analysis
If registration is effective from 1 May but issued on 22 May, bills raised from 1 to 22 May without GST can be revised into tax invoices within one month of 22 May. For unregistered buyers you can issue a consolidated revised invoice per state, subject to the value limits in Rule 53. Report the revised invoice series in Table 13.
Close
- List sales from the effective date to the certificate date.
- Issue revised tax invoices in a separate series within one month.
- Collect GST from registered buyers so they can claim ITC.
- Report them in GSTR-1 and Table 13.
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