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of <h1>Rule 53: Mandatory details and format for revised tax invoices, credit/debit notes, and special consolidated revisions</h1> Rule 53 prescribes required particulars for revised tax invoices and for credit/debit notes, including prominent indication of revision or document nature, supplier and recipient addresses and GSTIN/UIN (or delivery address and state code for unregistered recipients), a unique consecutive serial number (up to 16 characters), issue date, reference to the original invoice/bill of supply, and supplier signature or digital signature. Registered persons with retrospective effective registration may issue revised or consolidated revised invoices for supplies made before certificate issuance, with a special consolidated option for low-value inter-State supplies to unregistered recipients. Invoices/debit notes issued under recovery or detention provisions must state 'INPUT TAX CREDIT NOT ADMISSIBLE'.
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