https://www.taxtmi.com/article/detailed?id=7119 Supplementary tax invoices must be issued to correct deficiencies in prior tax invoices and must include prescribed particulars; possession of a tax invoice, debit note or supplementary invoice is required for a registered person to claim input tax credit, except where supplies are evidenced only by a bill of supply from composition or non taxable suppliers. A revised invoice may be issued only for invoices issued between the effective date of registration and the date the registration certificate is issued, allowing the recipient to claim credit, and is restricted to registered recipients. en-us Wed, 14 Dec 2016 08:44:38 +0530 Wed, 14 Dec 2016 08:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7119 Supplementary tax invoices must be issued to correct deficiencies in prior tax invoices and must include prescribed particulars; possession of a tax invoice, debit note or supplementary invoice is required for a registered person to claim input tax credit, except where supplies are evidenced only by a bill of supply from composition or non taxable suppliers. A revised invoice may be issued only for invoices issued between the effective date of registration and the date the registration certificate is issued, allowing the recipient to claim credit, and is restricted to registered recipients. Articles Goods and Services Tax - GST Wed, 14 Dec 2016 08:44:38 +0530 https://www.taxtmi.com/article/detailed?id=7119