# Revised Tax Invoice
## The Gap Problem
When a person applies for registration, the effective date of registration is typically the date he became liable (i.e., crossed threshold). But the registration certificate (RC) is issued later. During the in-between period, the supplier has been making taxable supplies without holding RC — and therefore without issuing valid tax invoices.
The revised tax invoice mechanism fills this gap.
## The Rule
- Every registered person granted registration from an earlier date must issue a Revised Tax Invoice
- Within 1 month from the date of issue of the RC
- For supplies made during the period: effective date of registration → date of issue of RC
## Consolidated Revised Tax Invoice (when allowed)
| Nature of supply | Can issue consolidated revised invoice? |
|---|---|
| Inter-state B2C supply, value ≤ ₹ 2,50,000 | Yes — State-wise consolidation |
| Inter-state B2C supply, value > ₹ 2,50,000 | No — must be Recipient-wise |
| Intra-state B2C supply (any value) | Yes — single consolidated invoice |
| B2B supply | Must issue invoice-wise revised tax invoice (no consolidation) |