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    <title>regarding revised e envoicing</title>
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    <description>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.</description>
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      <description>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.</description>
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      <law>GST</law>
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