if mistakenly any worng invoice is raised and came to notice only after filling return for that particular month in which the wrong invoice raised, then what is the procedure to correct it (the Invoice and return (GSTR-1 and GSTR-3B). As there is no provision for cancellation of invoice in GST regime.
As per Section 34 of CGST ACt Credit note can be issued in case of;
1. sales return
2. tax rate difference
3. Excess price charged
but in the instant case invoice is issued on wrong customer (GSTIN No.) for example instead of raising on Ram Ltd. it has been raised on Shyam Ltd.
Sri Aurobindo Gnostic Centre of Education
New Delhi
CA
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Vardhaman Group of India
Pimpri Chinchwad
CA Inter
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O P Bagla & Co LLP
New Delhi
CA Inter
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CAclubindia
