Revision of Invoice in GST Sec 31(3)(a)

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.... within 30 days of becoming liable for registration. When such an application is made within the time period and registration is granted, the effective date of registration is the date on which the person became liable for registration. Thus there would be a time lag between the date of grant of certificate of registration and the effective date of registration. For supplies made by such person during this intervening period, the law enables issuance of a revised invoice, so that ITC can be availed by the recipient on such supplies. Case Law IN RE: M/S. VIVO MOBILE INDIA PRIVATE LIMITED(2019 (12) TMI 1463 - AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH) Input Tax Credit is not admissible to the applicant on the basis of original invoices ....

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....bination thereof, unique for a financial year; * date of issue of the document; * name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; * name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered; * serial number and date of the corresponding tax invoice or, as the case may be, bill of supply; * signature or digital signature of the supplier or his authorised representative. A credit or debit note referred to in section 34 read with rule 53 of CGST Rules shall contain the following particulars, namely:- * name, address and Goods and Services Tax Identification Number of the sup....