Wrong gst no in gstr-1

This query is : Resolved

jaigurudev (Querist)
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26 August 2024 Dear sir,
i have filed gstr-1 of july2024 with wrong gst no of party and issued e way bill and generated e invoice also.now i want to correct the gst no of party please advice me as e way and e invoice can not be cancelled due to time bar
with thanks

Gokul Sharma

Gokul Sharma (Expert)
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26 August 2024 you can correct via b2b amendments or issue credit note of wrong gst no party and issue the correct inv gst party.

jaigurudev

jaigurudev (Querist)
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31 August 2024 SIR, IF I CORRECT GST NO THROUGH AMENDMENT E INVOICE WILL SHOW TO WRONG PARTY AND FOR CLAIMING INPUT E INVOICE IS MANDATORY.ALSO ISSUE OF INVOICE OF BACK DATE IS NOT POSSIBLE.PLEASE DVIE

Asha Kanta Sharma online

Asha Kanta Sharma online

(Expert)
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12 August 2025 You've raised a very practical and tricky issue. Let’s break this down and see how best you can correct the wrong GSTIN in GSTR-1, when e-invoice and e-way bill are already generated and cannot be cancelled.
🔍 Problem Summary:
Wrong GSTIN used in GSTR-1, e-invoice, and e-way bill
Now want to correct the buyer’s GSTIN
But:
E-invoice cannot be cancelled (after 24 hours)
Backdated invoice reissue not allowed
Buyer won’t get input credit because IRP shows invoice under the wrong GSTIN
✅ Recommended Practical Solution:
Option 1: Credit Note + New Invoice (Cleanest and Compliant)
Even though the e-invoice can’t be cancelled, you can still neutralize the wrong transaction:
Step 1: Issue a Credit Note to the wrong GSTIN
Reverse the entire invoice using a credit note
Declare the credit note in the same or next GSTR-1 return under the wrong party's GSTIN
This reverses tax liability and neutralizes the error
Step 2: Issue a New Invoice to the Correct GSTIN
Issue a fresh invoice with current date and correct GSTIN
Generate a new e-invoice and e-way bill
Ensure this is shown in GSTR-1 (amended or new month)
✅ The correct party will now be able to see this new invoice in GSTR-2B and claim ITC.
Important Notes:
You cannot backdate the new invoice — use current date.
For compliance purposes, maintain internal records linking the original (wrong) invoice with credit note and revised invoice.
Option 2: B2B Amendment (Limited Help in E-Invoice Cases)
Amending the GSTIN in GSTR-1 B2B section will correct the return but:
It does not change e-invoice data at the Invoice Registration Portal (IRP)
So the correct buyer still won’t see this invoice on IRP/e-invoice portal
And buyer cannot claim ITC, since e-invoice mismatch exists
So, this option alone is not sufficient in your case.
🚨 Why Amendment Alone Doesn't Work:
Problem Area Amendment Solves It?
GSTR-1 correction ✅ Yes
IRP / e-invoice ❌ No
ITC for buyer ❌ No
📌 Final Recommendation:
Step Action
Step 1 Issue Credit Note for wrong GSTIN
Step 2 Issue Fresh Invoice to correct GSTIN
Step 3 File both in GSTR-1 appropriately
Step 4 Inform buyer to claim ITC based on new e-invoice

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