Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 53, verbatim (show)
Rule 53. Revised tax invoice and credit or debit notes.-
(1) A revised tax invoice referred to in section 31 1[****] 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; 1[(c)****]
(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; and 1[(i) ****]
(j) signature or digital signature of the supplier or his authorised representative.
2[(1A) A credit or debit note referred to in section 34 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) nature of the document;
(c) 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;
(d) date of issue of the document;
(e) name, address and Goods and Services Tax Identification Number or Unique Identity 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 un- registered;
(g) serial number(s)and date(s) of the corresponding tax invoice(s) or, as the case may be, bill(s) of supply;
(h) value of taxable supply 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 authorised representative.]
(2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period:
Provided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a State, who are not registered under the Act.
(3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the provisions of section 74 or section 129 or section 130 shall prominently contain the words "INPUT TAX CREDIT NOT ADMISSIBLE".
1. Omitted vide Notification No. 03/2019-CT dated 29.01.2019 w.e.f. 01.02.2019.
2. Inserted vide Notification No. 03/2019-CT dt. 29.01.2019 w.e.f. 01.02.2019
53(1)Revised invoice particulars
the word "Revised Invoice", wherever applicable, indicated prominentlyRule 53(1)
Identify the supplier, recipient, consecutive serial number and issue date, with the stated address and registration particulars. Link the original invoice or bill by serial number and date, and authenticate the revised document. The linked Rule 54(5) exception also requires consideration.
53(1A)Credit or debit note particulars
value of taxable supply of goods or services, rate of tax and the amount of the tax creditedRule 53(1A)
The note identifies its nature and parties, numbering, date and corresponding invoices or bills. It also states the taxable value, tax rate and tax credited or debited, with authentication. Both document types leave unresolved which address controls the State name and code where recipient and delivery addresses differ across States.
Sub-rule (2)
53(2)Earlier-effective registration
starting from the effective date of registration till the date of the issuance of the certificate of registrationRule 53(2)
The permission requires registration effective earlier than certificate issuance. Revised invoices concern taxable supplies effected within that interval.
Questions to answer on the file5 questions
53(2) first provisoSingle-recipient consolidation
all taxable supplies made to a recipient who is not registered under the Act during such periodRule 53(2) first proviso
The registered person may consolidate all taxable supplies to that unregistered recipient during the revision interval. This is an option within the earlier-effective-registration procedure.
Questions to answer on the file3 questions
53(2) second provisoInter-State consolidation by State
where the value of a supply does not exceed two lakh and fifty thousand rupeesRule 53(2) second proviso
Qualifying inter-State supplies to unregistered recipients may be consolidated separately for each State. The value limit applies to a supply, and the upper boundary is included.
Questions to answer on the file5 questions
53(3)Prominent credit-prohibition wording
shall prominently contain the words "INPUT TAX CREDIT NOT ADMISSIBLE"Rule 53(3)
An invoice or debit note issued for the specified tax under sections 74, 129 or 130 must carry these words prominently. The law does not settle a fixed font, size or placement for prominence.
Questions to answer on the file6 questions
Other questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Revised invoice issuer and designation 53(1)(a)–(b)
Questions to answer on the file5 questions
Revised invoice serial number and issue date 53(1)(d)–(e)
Questions to answer on the file6 questions
Revised invoice recipient particulars 53(1)(f)–(g)
Questions to answer on the file9 questions
Revised invoice original-document link and signature 53(1)(h),(j)
Questions to answer on the file4 questions
Credit/debit note issuer and nature 53(1A)(a)–(b)
Questions to answer on the file4 questions
Credit/debit note serial number and issue date 53(1A)(c)–(d)
Questions to answer on the file6 questions
Credit/debit note recipient particulars 53(1A)(e)–(f)
Questions to answer on the file9 questions
Credit/debit note links, tax-head particulars and signature 53(1A)(g)–(i)
Questions to answer on the file7 questions
Frequently asked questions
When can registration-period invoices be revised?
Sub-rule (2) requires registration effective before certificate issuance and concerns taxable supplies during the interval between those dates.
Rule 53(2)
Can inter-State revised invoices be consolidated across all States?
The second proviso permits separate State-wise consolidation for unregistered recipients where the value of a supply does not exceed the stated limit.
Rule 53(2) second proviso
Is a particular font required for the credit-prohibition words?
The words must be prominent. The law does not settle a fixed font, size or placement.
Rule 53(3)
Amendment history
The CBIC text carries 2 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Omitted vide Notification No. 03/2019-CT dated 29.01.2019 w.e.f. 01.02.2019.[2] |
| 2 | Inserted vide Notification No. 03/2019-CT dt. 29.01.2019 w.e.f. 01.02.2019[2] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 31 of the CGST Act, 2017 | Section 31 of the CGST Act, 2017 (3)(a) prescribed by this provision | 31(3)(a) "in such manner as may be prescribed" |
| Section 34 of the CGST Act, 2017 | Section 34 of the CGST Act, 2017 (1),(3) prescribed by this provision | 34(1), (3) "containing such particulars as may be prescribed" |
| Section 31 of the CGST Act, 2017 | 53(2) requires Section 31 of the CGST Act, 2017 | 53(1) "referred to in section 31" |
| Section 74 of the CGST Act, 2017 | 53(3) requires Section 74 of the CGST Act, 2017 | 53(3) "section 74" |
| Section 129 of the CGST Act, 2017 | 53(3) requires Section 129 of the CGST Act, 2017 | 53(3) "section 129" |
| Section 130 of the CGST Act, 2017 | 53(3) requires Section 130 of the CGST Act, 2017 | 53(3) "section 130" |
| Rule 54 | 53 exception in Rule 54 (5) | 54(5) "to the documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (2)
| Number | Date | Subject |
|---|---|---|
| Notification No. 03/2019-Central Tax | 29 January 2019 | Seeks to amend the CGST Rules, 2017. |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
Unsettled questions
The words of Rule 53 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- When the recipient address and delivery address lie in different States, which address determines the State name and code required alongside them? The clause lists both addresses and says along with the name of State and its code without identifying the controlling address; no priority is adopted. Authorities unverified.
- Existing document-prominence position reused; widen from tax amount to the mandatory designation or legend within the tax document, preserving the existing amount question. No fixed font, size or placement is invented; proposed status and human assessment remain.
See also
- Section 31 of the CGST Act, 2017: tax invoice
- Section 34 of the CGST Act, 2017: credit and debit notes
- Rule 54 of the CGST Rules, 2017: tax invoice in special cases
References
- Central Board of Indirect Taxes and Customs. "Rule 53. Revised tax invoice and credit or debit notes". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 2. Retrieved 17 September 2026.
- Notification No. 03/2019-Central Tax, dated 29 January 2019: Seeks to amend the CGST Rules, 2017. Cited in CBIC footnotes 1 and 2.
External links
- CGST Rules, 2017, Rule 53 on the CBIC tax information portal