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Revised tax invoice rules require specified particulars and allow consolidated revised invoices with input tax credit disclaimers. Revised invoice and credit or debit notes must state Revised Invoice where applicable and contain supplier and recipient identification, document nature, a unique consecutive serial number for the financial year, issue date, cross-reference to the corresponding tax invoice or bill of supply, taxable value, applicable tax rates and adjusted tax amounts, and supplier signature or digital signature. Registered persons effective before certificate issuance may issue revised invoices for that interim period, including consolidated revised invoices for unregistered recipients and state-level consolidation for certain inter-State supplies. Specified recovery-related invoices or debit notes must state INPUT TAX CREDIT NOT ADMISSIBLE.
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Provisions expressly mentioned in the judgment/order text.
Revised tax invoice rules require specified particulars and allow consolidated revised invoices with input tax credit disclaimers.
Revised invoice and credit or debit notes must state Revised Invoice where applicable and contain supplier and recipient identification, document nature, a unique consecutive serial number for the financial year, issue date, cross-reference to the corresponding tax invoice or bill of supply, taxable value, applicable tax rates and adjusted tax amounts, and supplier signature or digital signature. Registered persons effective before certificate issuance may issue revised invoices for that interim period, including consolidated revised invoices for unregistered recipients and state-level consolidation for certain inter-State supplies. Specified recovery-related invoices or debit notes must state INPUT TAX CREDIT NOT ADMISSIBLE.
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