Mismatch in gstr-1 and eway bill invoice no
This query is : Resolved
jaigurudev
(Querist)
07 August 2025
Respected sir,
fy2020-2021 i have some invoices of purchase where invoice no is different from e way bill detail.
amount and date is same but due to some mistake invoice no is differ.tax officer is demanding full tax,int and penalty
please advice me
with thanks
fy2020-2021 i have some invoices of purchase where invoice no is different from e way bill detail.
amount and date is same but due to some mistake invoice no is differ.tax officer is demanding full tax,int and penalty
please advice me
with thanks
12 August 2025
Mismatch ≠ Suppression (If Intent Not Fraudulent)
A mismatch in invoice number alone (if date and value match) does not automatically mean supply was unreported.
Courts and CBIC circulars have repeatedly stressed that minor clerical errors (like wrong invoice number) do not amount to evasion, unless fraudulent intent is proven.
📌 Relevant Reference:
CBIC Circular No. 64/38/2018-GST (14 Sep 2018) – Clarifies minor e-Way Bill errors not amounting to penalizable offenses under Section 129.
Various High Court rulings (like M/s Indus Towers Limited v. State of U.P.) where penalties were quashed for genuine clerical mistakes.
Draft an Explanation Letter
Include:
Summary of the error
Statement that tax was paid and invoice reported in GSTR-1
Proof that e-Way Bill covers the same supply
Request to drop penalty under Section 122 or 129, citing lack of fraudulent intent
A mismatch in invoice number alone (if date and value match) does not automatically mean supply was unreported.
Courts and CBIC circulars have repeatedly stressed that minor clerical errors (like wrong invoice number) do not amount to evasion, unless fraudulent intent is proven.
📌 Relevant Reference:
CBIC Circular No. 64/38/2018-GST (14 Sep 2018) – Clarifies minor e-Way Bill errors not amounting to penalizable offenses under Section 129.
Various High Court rulings (like M/s Indus Towers Limited v. State of U.P.) where penalties were quashed for genuine clerical mistakes.
Draft an Explanation Letter
Include:
Summary of the error
Statement that tax was paid and invoice reported in GSTR-1
Proof that e-Way Bill covers the same supply
Request to drop penalty under Section 122 or 129, citing lack of fraudulent intent
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Due date for filing return for the partner in partnership subjected to Tax Audit
- Query on effect of registration of property
- GST on reimbursement of expenses
- Equity Share Sale and Purchase
- Goodwill transfer of deceased father’s firm – ICAI applying a 27.04.2026 cut-off to the 3 year limit
- Visiting card purchase
- Additional trade name
- Wrong CMPo8 file
- Whether output tax is taken credit by purchaser
- Number of years as per AS amortisation of Goodwill
- Classification of income of P Ltd company as business or profession
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
- Need to correct "Whether it is last installment " response in Form 26 QB
- " Income from House Property " in joint names of co-owners
- REGARDING TDS RETURN OF FORM 27Q
- Notice under e-Verification Scheme
- GST demand notice for ITC reversal against exempted supply.
- RCM ON SECURITY CHARGES FROM INDIVIDUALS
- How to get money back from delisted company
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
