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Revised Invoices
Revised Invoices should be raised preferably with the same invoice number as
the original one, and categorically mentioned as “REVISED INVOICE”. In case the
revised invoice is raised with a different invoice number, then it should have a
reference of the original invoice number and a credit note for the old invoice.
Separate Invoices for every Single BU & only on existing facilities listed in
the annexure
• Separate invoices should be raised for the supplies / services rendered for
each facility without any consolidation.
• Invoices should be raised only on existing facilities (invoices should not be
raised on closed entities / facilities)
• Invoices from regular stream of vendors should not be raised for small
amounts. Instead they should be consolidated at every facility and raised
periodically. This is more relevant to consumable supplies like stationery, food
& beverages etc.
Annexure I: Mandatory items as prescribed under the GST Rules to be covered in
a tax invoice:
a. name, address and GSTIN of the supplier
b. a consecutive serial number, 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
c. date of its issue
d. name, address and GSTIN or UIN, if registered, of the recipient
e. Both the Parties PAN reference should be updated for all the invoices
amounting to more than INR 2 Lakhs
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 un-registered and where the
value of taxable supply is fifty thousand rupees or more
g. HSN/SAC code of goods or Accounting Code of services
h. description of goods or services
i. quantity in case of goods and unit or Unique Quantity Code thereof
j. total value of supply of goods or services or both
k. taxable value of supply of goods or services or both taking into account
discount or abatement, if any
l. rate of tax (central tax, State tax, integrated tax, Union territory tax or cess)
m. amount of tax charged in respect of taxable goods or services (central tax,
State tax, integrated tax, Union territory tax or cess)