Refer Rule 53(1)

A revised tax invoice referred to in section 31(3)(a) ^[1][***] shall contain the following particulars, namely:-

(a) the word “Revised Invoice”, wherever applicable, indicated prominently;

(b) name, address and GSTIN of the supplier;

^[2][(c)***]

(d) a consecutive serial no. not exceeding 16 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 FY;

(e) date of issue of the document;

(f) name, address and GSTIN or UIN, 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, bill of supply;

^[3][(i)***]

[(j) Signature or digital signature of the supplier or his authorised representative.