Section 53: Revised tax invoice and credit or debit notes

Q: What does Section 53 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 53 GST pertains to "Revised tax invoice and credit or debit notes". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 53 of The Central Goods and Services Tax Rules, 2017 (GST) governs revised tax invoice and credit or debit notes. As verified on 22 May 2026.

Q: Is Section 53 GST still in force?

Yes, Section 53 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 53 GST?

धारा 53 GST is the Devanagari Hindi reference for Section 53 of the The Central Goods and Services Tax Rules, 2017. Section 53 of The Central Goods and Services Tax Rules, 2017 (GST) governs revised tax invoice and credit or debit notes. As verified on 22 May 2026.

Q: What is Dhara 53 GST?

Dhara 53 GST is the Roman Hindi reference for Section 53 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 53 of The Central Goods and Services Tax Rules, 2017 (GST) governs revised tax invoice and credit or debit notes. As verified on 22 May 2026.

Q: How to cite Section 53 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 53, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, 2017, § 53 (India).

Law on Tips Editorial Board

(1)

A revised tax invoice referred to in section 31 [***] [Omitted 'and credit or debit notes referred to in section 34' by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).] shall contain the following particulars, namely:-

(1A)

[ A credit or debit note referred to in section 34 shall contain the following particulars, namely: -

(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 ".