How to prepare a Supplementary tax invoice?

 

Debit Invoice (Debit Note) to original Invoice under GST Invoice


What is supplementary GST Tax Invoice? What are the contents of Supplementary Tax Invoice for GST? How does a supplementary Invoice work? What is the purpose of preparing Supplementary Tax Invoice?

If a circumstance occurs when additional invoice to an Invoice already issued, a supplementary Invoice is issued with additional amount to original Invoice. So, if any such supplementary Invoice is issued, the liability to pay GST on such supplementary Invoice also arises for a taxable person if liable to pay such tax.

How to prepare a Supplementary tax invoiceContents of a Supplementary Tax Invoice under GST Law:

As per GST Law, a supplementary tax invoice under section 23 and a credit or debit note under section 24 shall contain the following details -

(a) name, address and GSTIN of the supplier;

(b) nature of the document;

(c) a consecutive serial number containing only alphabets and/or numerals, unique

for a financial year;

(d) date of issue of the document;

(e) name, address and GSTIN/ Unique ID Number, if registered, of the recipient;

(f) name and address of the recipient and the address of delivery, along with the

name of State and its code, if such recipient is unregistered;

(g) serial number and date of the corresponding tax invoice or, as the case may be,

bill of supply;

(h) taxable value of goods or services, rate of tax and the amount of the tax credited

or, as the case may be, debited to the recipient; and

(i) signature or digital signature of the supplier or his authorized representative.

The above information is about GST Law on  preparation of additional GST Tax Invoice after uploading with GST returns and GST payment. 

 

Share below your comments about this post on how to prepare Debit Note against original GST Tax Invoice already issued.



Related Information links:

Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

How to prepare GST tax Invoice?  

GST Invoice for Export purpose  

When to issue GST Invoice in India  

How many copies of GST Tax Invoice to be issued?  

GST Invoice Reference number  

How to prepare Bill of Supply under GST? 

Can a Tax Invoice be revised under GST Law?  

Credit Invoice on Taxable supply of GST  

Input Service Distributor’s GST Invoice  

GST Invoice of Financial institutions  

GST Invoice of a Transport Company  

GST Tax Invoice of a Passenger Transporter

Procedure for obtaining Registration number of GSTIN
Procedures to get GST Registration number for IT exempted proprietorship firms.
Process of application for registration under GST Act to obtain GSTIN
Different application Forms for registration under Goods and Service Tax Act (GSTIN)
Application for registration under GST Act to obtain GSTIN
GST registration and returns filing procedures for PSUs and Government entities
Re-registration of GST, Goods and Service Tax.
Cancellation of registration of GST
All about registration of GST in India, FAQ
Cancellation of GST Registration in India, FAQ
Can a person without GST registration claim ITC?
Why separate Registration of GST in each state in India, for each business.
Latest date to file GST registration in India

Transhipment - A redefinition

Travelers to India under import duty exemption, Frequently Asked Questions Part 2

Triangular export

Types of Insurance Documents.

How to make DA mode of payment safe

How to make delay in delivery of Shipment?

How to minimize import cargo clearance time? An open logic proposal to WTO

How to obtain a duplicate BL, if original bill of lading lost.

How to obtain GSP - Certificate of Origin?

How to obtain Phyto sanitary certificate. What is phytosanitary certification

How to obtain waiver on detention/ demurrage on imported goods/container from Shipping company/CFS

How to open an LC? Procedures to open a Letter of Credit

How to overcome credit risk in export business?

 



Comments


sirisha: export in gst

NILESH GANGURDE: In GST Can we prepare 1 isupplementary invoice against more than 1 old invoice referece number?

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers