Section 53(1) in The Central Goods and Services Tax Rules, 2017
(1)A revised tax invoice referred to in section 31 [***] [Omitted 'and credit or debit notes referred to in section 34' by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).] 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;[***] [Omitted '(c) nature of the document;' by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).](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;[***] [Omitted 'clause (i)' by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).](j)signature or digital signature of the supplier or his authorised representative.
