Supplementary tax invoice and Credit or debit notes

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..... e 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 unregister .....

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..... l taxable supplies made to a recipient who is not registered under the Act during such period: Provided further that in case of inter-State supplies, where the value of a supply does not exceed two hundred and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all recipients located in a State, who are not registered under the Act. - - statute, statutory .....

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