Credit issue due to material not dispatch

This discussion addresses a common GST issue where a sale is invoiced, but the material cannot be dispatched due to transport problems, leading to an expired e-waybill. The seller has issued a new invoice and e-waybill. The query focuses on the correct procedure for issuing a credit note for the old invoice and how this impacts GSTR-1 filings and input tax credit reversal for the buyer. The advice given is to treat the old bill as cancelled and declare it as such in GSTR-1, with the credit note reflecting in the buyer's GSTR-2B for ITC reversal.