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Supplementary invoice ?

Shivani (Learner) (1881 Points)

25 January 2018

Dear Friends

Explanation to Section 34 of CGST Act says that debit note shall include a supplementary invoice.

My question is what is supplementary invoice?

what is the difference between debit note and supplementary invoice?

regards

shivani

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3 Replies

RAJA P M ("Do the Right Thing...!!!") (128106 Points)
Replied 25 January 2018

Supplementary Invoices :
It's based on Invoice Format. Also including all invoice related details.
Supplementary tax invoice has to be issued by taxable person in case where any "deficiency is found in a TAX* invoice" already issued by a taxable person. Simply said "It's based on goods Supplies as per Tax Invoice"...

Debit / Credit Note :
Some times these are issued only value. It means without taxable document...

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RE.Vishresh (Accounts Executive) (220 Points)
Replied 25 January 2018

Sir.,
But, In case will give only debit note then what's the exact solution...?

CA Altamush Zafar (GST Consultant) (15986 Points)
Replied 25 January 2018

Supplementary Invoice was a concept in Excise and Cenvat credit rules. It had the same effect as of debit note.
The provision in CGST ACT is just clarificatory that debit notes prescribed in the CGST Act will include supplementary invoice.