XYZ is liable to get register under GST Act on 20th July, 2019 but he applies for GST registration on 3rd August and got registered on 6th August. Effective date of liability in GST Registration Certificate is from 20th July, 2019.
Now my question is that from 20th July to 6th August XYZ has sold goods to registered party for which he has to issue revised invoice to such party. What will be the date of that revised invoice.
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Revised Invoice
Replies (4)
In term of Section 31(3)(a) of CGST Act , read with rule 53(2), you can issue revised invoice against the invoice already being issued from 22/7/2019 to 6/8/2019.
Now Question is what will be the date... , the date will be 6/8/2019 , (got the registration)
Now how the credit will be available to Registered Recepient to whom you have issued the invoice without GSTN .
You have amend Your GSTR 1 for particular month & thus convert B2C invoices to B2b invoices by reducing the value & tax component from table 10 & adding this reduced amount in table 4.
Check Rule 53 (1) , under entry (h) , Date & S.no.of corresponding tax invoice or Bill of supply.
Now Question is what will be the date... , the date will be 6/8/2019 , (got the registration)
Now how the credit will be available to Registered Recepient to whom you have issued the invoice without GSTN .
You have amend Your GSTR 1 for particular month & thus convert B2C invoices to B2b invoices by reducing the value & tax component from table 10 & adding this reduced amount in table 4.
Check Rule 53 (1) , under entry (h) , Date & S.no.of corresponding tax invoice or Bill of supply.
original invoice date is 31st July and now I have issue to revised invoice on 6th August
yes,............... put orginal invoice date on revised invoice
Revised Invoice date will be 6th August or 31st July
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