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<h1>Rule 53 CGST Rules 2017: Essential Details for Revised Tax Invoices, Credit/Debit Notes, and Input Tax Credit Restrictions.</h1> Rule 53 of the Central Goods and Services Tax Rules, 2017 outlines the requirements for revised tax invoices and credit or debit notes. A revised tax invoice must prominently display 'Revised Invoice' and include details such as the supplier's and recipient's names, addresses, and GST Identification Numbers, along with a unique serial number, date of issue, and signature. Credit or debit notes must contain similar information, including the nature of the document and tax details. Registered persons can issue revised invoices for supplies made before official registration. Invoices related to specific tax sections must state 'INPUT TAX CREDIT NOT ADMISSIBLE.'