Overview
What is a Revised Invoice?
A revised invoice is a specific GST document defined by Section 31(3)(a) of the CGST Act and Rule 53(2). When a business applies for GST registration, there is typically a gap of a few days to a few weeks before the certificate is granted — but the registration is effective from the date of application.
For all taxable supplies made in this gap, the supplier must issue revised invoices within one month of the date of issue of the registration certificate. These revised invoices replace the documents issued during the gap (which would have been mere bills since GST couldn't be charged) and ensure the GST liability is correctly captured and ITC is available to the buyer.
A revised invoice has the same fields as a tax invoice plus a "REVISED" endorsement and a reference to the original document number and date. It is reported in the same GSTR-1 tables as a regular tax invoice for the period it covers.
Use Cases
When to issue a Revised Invoice
- You just received your GST registration certificate.
- You made taxable supplies between your application date and certificate date (the "registration gap").
- You issued bills without GST during that gap which now need to be replaced with tax-bearing revised invoices.
- Issue within 1 month of the registration certificate date.
Fields
Mandatory fields on a Revised Invoice
"REVISED INVOICE" heading
Mandatory — distinguishes from a normal tax invoice.
Revised invoice number & date
Unique sequential, REV- prefix recommended.
Original document reference
Number and date of the original bill being revised — mandatory.
Effective date of supply
Original supply date (between application and certificate date).
Supplier & buyer details with GSTIN
Now includes the newly-granted GSTIN.
Standard tax-invoice columns
HSN, taxable value, CGST/SGST/IGST split.
How it works
Generate in 3 simple steps
Fill in details
Add your newly-granted GSTIN, reference the original bill, and enter the supply values with GST.
Preview live
The "REVISED INVOICE" endorsement and original-doc reference appear automatically.
Download PDF
Send to the buyer. Report it in your first GSTR-1 alongside regular tax invoices.
FAQ
Frequently asked questions
Everything you need to know about revised invoice generation.
Who needs to issue a revised invoice?+
Any new GST registrant who made taxable supplies during the gap between their application date and the date their registration certificate was granted. The revised invoice converts those gap-period bills into proper tax invoices.
How long do I have to issue a revised invoice?+
One month from the date of issue of the GST registration certificate. After that window, the revised-invoice route closes.
Can a revised invoice be consolidated?+
Yes — for unregistered buyers, you can issue a consolidated revised invoice for all gap-period supplies state-wise. For registered buyers, individual revised invoices are required.
Where do I report it in GSTR-1?+
Same tables as a regular tax invoice (Table 4/5/7 depending on B2B or B2C). The "revised" status is implicit because the original-document reference is provided.
Does the buyer get ITC on a revised invoice?+
Yes. A revised invoice supports ITC like any tax invoice, subject to the normal time-limit rules. Issuing one is what restores ITC visibility for the buyer for the gap period.
Is a revised invoice the same as a credit/debit note?+
No. Credit/debit notes adjust an existing tax invoice. A revised invoice replaces a pre-registration bill (which was not a tax invoice) with a proper GST tax invoice — a different use case.
What freelancers say
Switched from Zoho last month — haven't looked back. ZapInvoice handles the CGST/SGST split automatically based on my client's state. My CA was actually impressed by the format.
Priya Mehta
Freelance UX Designer · Bengaluru
Had a cross-state client situation I was calculating wrong for months. ZapInvoice just switches to IGST automatically — no more manual guessing, no more wrong invoices.
Rahul Kapoor
Independent IT Consultant · Delhi
The UPI QR on every invoice is genuinely brilliant. Clients scan and pay the same day. I bill 15+ clients a month — the Pro plan pays for itself in one saved follow-up call.
Anita S.
Owner, Kreative Digital Studio · Pune
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