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Gstr-1 filed with wrong invoice no

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This query is : Resolved

jaigurudev (Querist)
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07 June 2026 Respected sir, my counter party has filed gstr-1 and invoice no. in gstr-1 and eway is differance. of fy 2021-2022.my officer has imposed tax+int+penalty for the same.please advice me with referance

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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07 June 2026 The demand for tax, interest, and penalty due to a mismatched invoice number between GSTR-1 and the E-way bill is legally flawed if it is purely a clerical error and the tax has already been paid via GSTR-3B. The defense should focus on proving there was no intent to evade tax. The taxpayer must obtain a written declaration from the supplier confirming the typo, gather all matching transaction documents (bank statements, 3B filings, physical invoice), and file a factual reply or appeal citing that substantive rights cannot be denied for procedural lapses. Minor errors without revenue loss should attract at most a nominal general penalty, not a full tax demand.

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