E INVOICE, E-WAY, INVOICE

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urvashi kareliya (Querist)
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14 November 2025 HIII!!!! durga enterprise had purchased goods on 22/10/2025 from shah enterprise

shah enterprise had prepared E invoice and EWAY bill dated 22/10/2025 , in which

bill to details- name and address is correct but PAN NO and GST no of someone else is mentioned ,
ship to details- name , address, PAN NO and GST NO is correct,
1. can you expain how shah enterprise rectify this transaction in E INVOICE and EWAY BILL
2. how to claim itc by durga enterprise

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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16 November 2025 E-Invoice Correction
- No direct amendment allowed in the IRP (Invoice Registration Portal) once an E-Invoice is generated.
- Solution: Cancel and reissue:
- Cancellation window: Within 24 hours of generation.
- If within time: Cancel the E-Invoice on IRP and generate a fresh one with correct “Bill To” GSTIN and PAN.
- If beyond 24 hours: Cannot cancel on IRP. However, Shah Enterprise must:
- Issue a credit note to nullify the incorrect invoice.
- Generate a new correct invoice with accurate “Bill To” details.
- Report both documents in GSTR-1 appropriately.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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16 November 2025 E-Way Bill Correction
- E-Way Bill cancellation window: Within 24 hours of generation.
- If within time: Cancel and regenerate with correct “Bill To” GSTIN.
- If beyond 24 hours:
- No modification possible on portal.
- The recipient (Durga Enterprise) can reject the E-Way Bill within 72 hours of generation.
- If rejection window has passed:
- Retain all supporting documents (correct invoice, correspondence, delivery proof).
- Maintain internal records explaining the discrepancy.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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16 November 2025 - Request Shah Enterprise to:
- Issue a credit note for the incorrect invoice.
- Issue a correct invoice with Durga’s GSTIN.
- File both in GSTR-1 so Durga’s GSTR-2B reflects the correct ITC.
- Durga Enterprise should:
- Match ITC with GSTR-2B.
- Retain delivery challan, goods receipt note, and correspondence proving actual receipt.
- Claim ITC in GSTR-3B only if reflected in GSTR-2B.

urvashi kareliya

urvashi kareliya (Querist)
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17 November 2025 Thank you so much sir for the clarity

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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17 November 2025 You are welcome.

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