Section 53(1) in Kerala Goods and Services Tax Rules, 2017
(1)A revised tax invoice referred to in section 31 and credit or debit notes referred to in section 34 shall contain the following particulars, namely:-(a)the word "Revised Invoice", wherever applicable, indicated prominently;(b)name, address and Goods and Services Tax Identification Number of the supplier;(c)nature of the document;(d)a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters - hyphen or dash and slash symbolised as "-" and "/" respectively, and any combination thereof, unique for a financial year;(e)date of issue of the document;(f)name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;(g)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;(h)serial number and date of the corresponding tax invoice or, as the case may be, bill of supply;(i)value of taxable supply 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(j)signature or digital signature of the supplier or his authorised representative.
