Guides · Invoicing
The revised invoice, explained
A revised invoice is a specific GST document with a narrow job: it covers supplies a business made in the window between its registration taking effect and its registration certificate being issued.
Why a revised invoice exists
When a business becomes liable to register, there can be a gap between the date its registration is effective and the date it actually receives the certificate. Supplies made in that window may have been billed without proper tax invoices. The revised invoice lets the business go back and issue proper invoices for those supplies.
It is a one-time bridging device tied to registration, not a tool for everyday corrections.
How it differs from a credit or debit note
A revised invoice is about issuing correct invoices for a past window around registration. A credit or debit note, by contrast, adjusts an already-valid invoice down or up for returns, discounts, or corrections. They solve different problems.
The revised invoice is issued within the period the rules allow after the certificate is granted, so the timing has to be watched.
How Lekha records corrected invoices
Lekha records the invoices you issue with their tax fields in the two-sided ledger, so corrected or revised bills sit in the same record as the rest.
Lekha records what your documents say and tracks the money on both sides — what you owe and what you are owed. It records and tracks; it does not replace your accountant.
Questions
- What is a revised invoice under GST?
- An invoice issued to cover supplies made in the gap between a registration's effective date and the date the registration certificate is granted.
- How is a revised invoice different from a credit note?
- A revised invoice issues proper invoices for a past window around registration; a credit note adjusts an already-valid invoice down for returns, discounts, or corrections.
- Is a revised invoice used for everyday corrections?
- No. It is a narrow, one-time device tied to the registration window. Everyday adjustments use credit and debit notes.
This guide is general information, not legal or tax advice. Confirm the current rules and your own circumstances for any specific case.