What is supplementary tax invoice in revised Model GST Law:

A supplementary invoice is issued when the particulars given in original invoice are changed. In excise a supplementary tax invoice is generally issued when the rate or quantity have upward revision.

When to issue a supplementary invoice or debit note in GST:

In GST Clause 3 of section 31 provide for the debit note. Before we explain how debit note is define in GST. Let us make it clear that explanation to clause 3 of section 31 provide that debit note includes the supplementary invoice. Thus we can say that for the purpose of GST Supplementary tax invoice = Debit note.

Now we will  discuss what is defined as debit note in GST. Clause 3 of section 31 provide that debit note will be issued:

• Where a tax invoice has been issued for supply of any goods and/or services
• The taxable value and/or
• tax charged in that tax invoice is found to be less than the taxable value

Details to be provided in supplementary invoice or debit note in GST:

A supplementary tax invoice or a  credit or debit note under 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.