GST Revised invoice

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This query is : Resolved

Quick Summary

If a customer's name has changed after you've already paid GST on an invoice, you can issue a revised invoice. This process involves obtaining a credit note from the customer and then issuing a new, fresh invoice. A revised invoice is specifically for correcting details when GST liability has begun but registration is pending, allowing the recipient to claim Input Tax Credit (ITC).

CHANDRA V S

CHANDRA V S (Querist)

31 May 2024 We have customer where name is changed and now the customer is asking for the revised invoice in the new name, we have already paid the GST on the invoice. can we get the credit note from the customer and then issue the fresh invoice and please advise on this

RAJA P M

RAJA P M (Expert)

31 May 2024 Your query is not clear... Ask with exact details like period of invoice

Jaspal Singh

Jaspal Singh (Expert)

02 June 2024 yes you can do so

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

15 August 2025 A revised invoice is used when a supplier issues an invoice before GST registration—within the period between becoming liable for registration and receiving the GST certificate.
Under Section 31(3)(a) of the GST Act and Rule 53, the supplier may issue a revised invoice within one month of registration to enable ITC claims by the recipient.
TaxTMI
EZTax India
Goods and Services Tax Council
Such a revised invoice should be clearly labeled as "Revised Invoice" and contain all mandatory invoice details—including original invoice references, proper serial numbering, GSTIN, addresses, item details, taxable values, tax amounts, and authorized signature.
Goods and Services Tax Council
TaxTMI
Note the difference:
Revised Invoice corrects pre-registration issues and enables ITC.
Supplementary Invoices/Debit/Credit Notes address post-invoice changes like additional charges or corrections in GST amounts

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