TaxTMI 
TaxTMI 
respected sir, dealer is carring out bussiness of work contract and issuing e invoicing. problem relates to the revision of original bill submitted for payment. taxpayer issued invoice to recipient of taxable amount Rs-100 later department deduct 20 repuees from original amount and paid rs-80 rs against the original invoice of rs-100. my question is how to correct or ammend the invoice. some times original invoice gets rejected
regarding revised e envoicing
02 Apr 2023 
5 Replies 
1549 Views Asked by
Credit note required for downward adjustment of an issued tax invoice; revised invoices are limited to pre registration supplies.
Where an issued tax invoice overstates taxable value and payment is reduced, the corrective document is a credit note rather than a revised invoice; revised tax invoices are limited to supplies made during the interval between the effective date of registration and the grant of registration and must be prominently marked and contain prescribed particulars, while downward adjustments to issued invoices should be effected by issuing credit notes containing the required particulars and linkage to the original invoice. (AI Summary)
Where an issued tax invoice overstates taxable value and payment is reduced, the corrective document is a credit note rather than a revised invoice; revised tax invoices are limited to supplies made during the interval between the effective date of registration and the grant of registration and must be prominently marked and contain prescribed particulars, while downward adjustments to issued invoices should be effected by issuing credit notes containing the required particulars and linkage to the original invoice. (AI Summary)