Mismatch in gstr-1 and eway bill invoice no

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jaigurudev (Querist)
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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

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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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

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