These documents shall contain the following details:
(a) Name, address, GSTIN of the supplier
(b) Nature of the Document – i.e., Debit Note / Credit Note / Supplementary invoice / Revised Invoice;
(c) Consecutive Serial Number unique for a financial year having alphabets/ numerals and special characters being “-“ or “ / “ only
(d) Date of Issue
(e) Name, address of the recipient and GSTIN/UID of the recipient, if registered
(f) Name and address of the recipient and address of delivery, along with the name
of State and its code, if such recipient is unregistered
(g) Serial number and date of the corresponding tax invoice/ bill of supply
(h) Taxable value of goods or services, rate of tax and the amount of tax credited/
debited to the recipient
(i) Signature/Digital Signature of the Suppler or his authorised representative.
(ICAI FAQ PUBLICATIONS 06-09-2017 TAX INVOICE, CREDIT AND DEBIT NOTES : FAQ NO. 33)