GST NO UPDATE AND E INVOICE

This query is : Resolved

jaigurudev (Querist)
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15 September 2024 SIR,
GST PORTAL ALLOW TO CORRECT GST NO OF PARTY IN GSTR-1 FILED BUT E INVOICE AND E WAY REMAIN THE SAME .AS THEIR IS NO OPTION TO CORRECT THE SAME IF ANY MISTAKE.WHAT IS SOLUTION TO THIS WHEN IN FUTURE GST OFFICER WILL ASK?

Asha Kanta Sharma online

Asha Kanta Sharma online

(Expert)
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12 August 2025 Gotcha! Here’s a breakdown of your GST issue and what you can do about it:
Problem:
You filed GSTR-1 and made a correction to the GST number of the party on the GST portal.
However, the E-Invoice and E-Way Bill still show the old/correct GST number.
There’s no option to update/correct GST number in E-Invoice or E-Way Bill after issuance.
Concerned about how to handle this when a GST officer asks in the future.
Explanation:
GSTR-1 allows some corrections post-filing.
E-Invoice and E-Way Bill, once generated, are immutable (cannot be edited or corrected).
This means if the GSTIN entered is incorrect in the e-invoice or e-way bill, you cannot directly correct it.
What you can do:
Issue a Debit/Credit Note (if applicable):
If the mistake impacts the tax invoice or transaction value, issue a debit or credit note with correct GSTIN details.
Cancel & Reissue E-Invoice and E-Way Bill (if possible):
If cancellation of the e-invoice is still allowed within the permitted time frame (usually 24 hours from generation), cancel the incorrect e-invoice and generate a fresh one with correct GSTIN.
Similarly, cancel and re-generate the E-Way Bill if possible.
Maintain Proper Documentation:
Keep a record of the mistake, the correction made in GSTR-1, and any supporting communication.
If cancellation and re-issuance is not possible, maintain a reconciliation statement explaining the mismatch for future audits.
Inform the Recipient:
Inform the buyer/party of the correction and share updated documents if re-issued.
Consult GST Consultant or Jurisdictional Officer:
If in doubt, consult a GST expert or the GST officer to avoid any future disputes.
When GST Officer Queries:
Show the correction in GSTR-1 and supporting documents.
Explain the situation with e-invoice/e-way bill.
Provide reconciliation statements and any debit/credit notes issued.
Maintain transparency and document everything properly.

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