What is Invoice?

A tax invoice is required to be issued to a registered taxpayer indicating the identification of products and / or services, price, tax, and other details. It is a document that guarantees the delivery of goods and services that turn into a taxpayer. However, it is possible that the taxpayer may issue an invoice incorrectly. This leads to the need for an invoice amendment plan (updated invoice or invoice amendment) under GST .

Invoice Amendment

The provider issues an invoice to the recipient who places an invoice in his or her account books. In the event that tax is included in such a sale, the tax is payable in accordance with the invoice issued by the supplier. However, if

The Tax Invoice has already been issued by the supplier and over time if that tax invoice amount or different details need to be changed, it may be amended by issuing

  • Revised invoice; or
  • Adjusted through debit-credit note


Revised Invoice

In this article, we will discuss the Updated Invoice. There are two updated invoice cases under GST described below –

1-  Invoice Amendment for sales reported in Table 4, 5 and 6

Any amendment to the current tax period in the original export invoice (GSTR 1) issued for any previous tax periods in –

  • Table 4 – Registered Seller for Registered Buyer
  • Table 5 – Registered Seller for Unregistered Buyer (Central province is larger than Rs. 2.5 Lakhs)
    Table 6 – Export, Export, or sell to SEZ unit / developer

it needs to be given in Table 9. The details will be found to be intelligent.

revised invoice

In this way,

When the details of the updated invoice or first banknote/credit note pass, the actual invoice details will be disclosed in the first three columns; and
While providing details on the revised debit/credit note, details of the first banknote/credit note will be mentioned in the first three columns.
Grant Location (PoS) only if the same differs from the recipient’s area.
The submission of the bill should be given explicitly if there is a change in the export transaction.

2- Amendments for Consolidated Sales in Table 7

Combined Sales (excluding invoice details) are reported in Table 7 (GPR 1 tax-free goods for unregistered buyers) with smart and effective rates (only in the case of e-commerce). similarly, any type of amendment made in the current tax period is a record of foreign assets retained in any of the previous tax periods in the components of Table 7

  • Table 7A (1) – Intelligent intelligent assets for external understanding – including [including e-commerce in charge of source tax]
    Table 7A (2) – Services made by e-commerce operators attract tax collection from the total resources reported in Table 7A (1)
    Table 7B (1) – Combined external assets containing a measure of intellectual property [value up to Rs. 2.5 Lakhs]
    Table 7B (2) – E-commerce operators attract tax collection from the total exit source reported in Table 7B (1).

    is required to be provided in Table 10 Details will be found to be intelligent and intellectually intelligent.

revised invoice

Special Provisions for Revised Invoice

Every registered person who is allowed to register has had an effect from the day before the date of issue of the registration certificate to whom he or she may issue a revised invoice in respect of taxable items made on time from the first date of registration to the date of issue of the certificate of registration.

He or she may issue a consolidated receipt in respect of all transactions that may be held by an unregistered (non-GSTIN) acquirer. Provided that if any purchase is available within the State, where the purchase price does not exceed R2,000, the consolidated invoice may be issued independently in respect of all State recipients, who are not registered under the Act.

Read more about- CGST, SGST & IGST


If you are confused regarding GST as a business owner, you can always consult the GST experts. You can get comprehensive help on GST Registration and GST Return Filing. You can also use our GST software for doing end-to-end GST compliance.