Supplementary tax invoice requirements specify mandatory invoice particulars and permit consolidated revised invoices for pre registration supplies.

A supplementary tax invoice and credit or debit notes must include supplier and recipient identification, document nature, a consecutive unique serial number for the financial year, date of issue, cross reference to the corresponding tax invoice or bill of supply, taxable value, tax rate and amount credited or debited, and supplier signature or digital signature. Registered persons with an effective registration date earlier than issuance of the registration certificate may issue revised tax invoices for supplies in that period and may issue consolidated revised invoices for unregistered recipients; consolidation rules apply for inter State supplies below the prescribed threshold per State.

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