https://www.taxtmi.com/article/detailed?id=16032 Where an upward revision of contract value occurs post GST, the supplier must issue a supplementary invoice or debit note treated as an outward supply; only the registered person who made the original supply may issue that debit note. Different GST registrations or out of state establishments of the same legal entity are distinct persons and cannot substitute; neither can an individual joint venture partner issue the debit note. The supplier must re obtain registration in the original State-regularly or as a Casual Taxable Person (with advance tax deposit)-to preserve invoice linkage and input tax credit continuity. en-us Tue, 17 Mar 2026 08:25:09 +0530 Tue, 17 Mar 2026 08:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16032 Where an upward revision of contract value occurs post GST, the supplier must issue a supplementary invoice or debit note treated as an outward supply; only the registered person who made the original supply may issue that debit note. Different GST registrations or out of state establishments of the same legal entity are distinct persons and cannot substitute; neither can an individual joint venture partner issue the debit note. The supplier must re obtain registration in the original State-regularly or as a Casual Taxable Person (with advance tax deposit)-to preserve invoice linkage and input tax credit continuity. Articles Goods and Services Tax - GST Tue, 17 Mar 2026 08:25:09 +0530 https://www.taxtmi.com/article/detailed?id=16032