< >
e-File your ITR &
Get a max. Refund
3700+  Google Reviews | over 8+ years

  Authorised ERI w  Indian Flag  Income Tax Department
  Plan, Prepare, Save, e-file Indian Taxes    LIVE
  Salary, Trading, Cryptos, Capital gains, Business Income
  Prepare Original, Belated or Revised Returns
  Prepare Updated (ITR-U) or Defective Returns for last 2 years

Home > GST > Help Center > Revise GST Tax Invoice Last Updated: Dec 09th 2023

How to Revise GST Tax Invoice ?

Every person who is dealing in goods or services needs to register for GST if his aggregate turnover in a financial year exceeds the threshold limit.

How to Revise GST Tax Invoice ?

This document covers

  1. Threshold Limit
  2. Time Limit to apply GST registration
  3. Invoices issued before date of GST registration

1. Threshold Limit

In a fiscal year, the threshold limit for GST registration is Rs 20 lakhs. However, in certain states, the registration fee is reduced to Rs 10 lakhs.

The threshold requirement for various states are as follows

StatesNature of SupplyThreshold Limit
  • Manipur
  • Mizoram
  • Nagaland
  • Tripura
Supplier of Goods and/or Services.Rs 10 lakhs
  • Arunachal Pradesh
  • Meghalaya
  • Sikkim
  • Uttarakhand
  • Puducherry
  • Telangana
Supplier of Goods and/or ServicesRs 20 Lakhs
All Other states (except above states)Supplier of Goods and / or ServicesRs 20 Lakhs
All Other StatesSupplier of GoodsRs 40 Lakhs

2. Time Limit to apply GST registration

The taxpayer needs to register for GST within 30 days from the date on which his turnover exceeds the threshold.

3. Invoices issued before date of GST registration

The taxpayer registered under GST would issue the invoices with the GSTIN after getting registered, show them in their GST returns, and pay the GST.

But there would be a time lag between the date of application for registration (the "effective date of registration") and the date of the GST registration certificate. To avoid revenue loss and ensure compliance, the government has implemented the concept of the "Revised Tax Invoice".

  1. In these cases, the taxpayer can issue the "Revised Tax Invoice" within 1 month from the date of the registration certificate.
  2. Revised tax invoices will be given against the original invoice so that they can show the invoices in GST returns, pay GST, and enable their B2B customers to claim ITC.
  3. The words "Revised Tax Invoice" should be mentioned on the invoice.
  • Mr. Ram is an individual who is providing services in Telangana starting on April 1, 2021. He did not get any GST registration while commencing as it’s a new business, and his expected turnover is less than Rs. 20 lakh. However, as of September 15, 2021, his revenue exceeded 20 lakhs, and he applied for GST registration. He got his GST registration certificate on October 20, 2021, due to various issues.
  • Mr. Ram is now required to issue revised tax invoices for invoices issued between September 15, 2021, and October 20, 2021, as well as pay GST on them.

How to get help from

Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.