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of <h1>Revised Invoices Under Section 31(3)(a) & Rule 53 Enable ITC Claims Post-Registration; Conditions Apply for Legal Entities</h1> In accordance with Section 31(3)(a) of the GST Act and Rule 53 of the CGST Rules, a registered person can issue a revised invoice within one month of new registration for supplies made between the effective registration date and the issuance of the registration certificate. This allows recipients to claim Input Tax Credit (ITC) on revised invoices. However, ITC is not admissible if the revised invoice is issued by a different legal entity. Revised invoices must include specific details such as the supplier's and recipient's GST details, a unique serial number, and a signature. For certain inter-state supplies, consolidated revised invoices may be issued.
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