As per the explanation to section 31 of the CGST Act, 2017, the expression "tax invoice" shall include any revised tax invoice issued by the…

(i) A person who applies for registration within 30 days of becoming liable for registration and registration is granted, the effective date of registration is the date on which the person became liable for registration. Thus, there would be a time lag between the date of grant of certificate of registration and the effective date of registration. For supplies made by such person during this intervening period, the law enables the issuance of revised invoice(s). (ii) Yes, in the following cases consolidated revised tax invoice is required for supply to unregistered person. A Consolidated Revised Tax Invoice may be issued in respect of all taxable supplies made to an unregistered recipient during aforesaid period. However, in case of inter-State supplies where the value of supply does not exceed - 2.5 lakh, a consolidated revised invoice may be issued separately in respect of all unregistered recipients located in a State. Otherwise, a recipient-wise consolidated revised invoice may be issued.