Cancellation of Inv before GST Return filing

I have a Query , If we can cancel the inv before filing the returns? As it affect our Sale bill Sequence - will it create any issue -If E way bill Done / E-way bill not done.
Plz suggest.
Thanks & regards,
Bharti S.

Replies (1)

Under the current GST framework, the ability to cancel an invoice depends on whether it is an e-invoice and whether an e-way bill has been generated.

1. E-Invoice Cancellation

  • Time Limit: You can cancel an e-invoice only within 24 hours of generating the Invoice Reference Number (IRN) on the e-Invoice Portal.

  • Procedure: Log in to the e-invoice portal, select the "Cancel" option, and provide the IRN and a valid reason for cancellation.

  • Post-24 Hours: You cannot cancel an e-invoice through the portal after this window. In such cases, you must issue a Credit Note to nullify the original invoice for accounting and GST reporting purposes.

2. E-Way Bill (EWB) Cancellation

  • Time Limit: Similar to e-invoices, an e-way bill can only be cancelled within 24 hours of its generation on the e-Way Bill Portal.

  • Conditions:

    • Cancellation is only possible if the goods have not been transported or are not being transported as per the details in the EWB.

    • If the e-way bill has already been verified by a proper officer (e.g., during transit check), it cannot be cancelled.

  • Note: If you need to cancel an invoice that has an associated e-way bill, you must first cancel the e-way bill (within the 24-hour window) before you can cancel the e-invoice.

Scenario Action Required
Within 24 Hours Cancel the e-way bill first (if applicable), then cancel the e-invoice on the portal.
After 24 Hours You cannot cancel either on their respective portals. You must issue a Credit Note to adjust your GSTR-1 and tax liability.

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