Revised tax invoice requirements: mandatory particulars, consolidated issuance for pre certification supplies, and input tax credit limits. Rule 53 requires revised tax invoices to be marked 'Revised Invoice' and to include supplier and recipient identification, a unique consecutive serial number for the financial year, date of issue, reference to the original invoice, and supplier signature; analogous mandatory particulars apply to credit and debit notes. Registered persons whose registration is effective before receipt of their certificate may issue revised invoices for supplies in that period and may issue consolidated revised invoices for unregistered recipients, with a state-wise consolidated option for lower-value inter State supplies. Invoices or debit notes issued under recovery provisions must state that input tax credit is not admissible.