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Cancellation of unpaid service invoices

Rajarajan (AO) (272 Points)

02 January 2019

Dear friends,

a. 6 High Value Service Invoices made to one of our Customer under Service Tax has to be cancelled

b. 4 High Value Service Invoices made to another Customer under GST has to be cancelled. It has been reported in GSTR 3B & GSTR1

What procedure to be adopted in each case.

Pls advice

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5 Replies

Ravi SADhiyan (Practice) (4510 Points)
Replied 02 January 2019

In Case B mentioned under GSTR-1

Case-a Elaborate again

Rajarajan (AO) (272 Points)
Replied 02 January 2019

Case A

There are 6 number of invoices during Service Tax Regime and now we may not recover the same from the customer. At this juncture we want to curtail the customer from availing the ITC of taxes and explore later to declare as bad debt and close it. how am I to do it.

Similar is to be adopted with case B also but this scenario is under GST regime for another customer

In both cases initially I need to disallow them or revert their ITC benefit- how to do

pritesh (CA Final student) (7101 Points)
Replied 03 January 2019

In case b you have filed the return means reverse the tax amount by raising credit note in subsequent month.

Rajarajan (AO) (272 Points)
Replied 03 January 2019

Thanks Pritesh,

In GSTR1 I can upload the Credit note, how about GSTR3B any provisions in GSTR3B.

Will the relevant GST on the Credit note value be immediately available in electronic cash ledger? or should I adopt any other procedures??

Ravi SADhiyan (Practice) (4510 Points)
Replied 09 January 2019

Originally posted by : Rajarajan
	Thanks Pritesh, In GSTR1 I can upload the Credit note, how about GSTR3B any provisions in GSTR3B. Will the relevant GST on the Credit note value be immediately available in ~~electronic cash ledger~~? or should I adopt any other procedures??