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E invoice

CA Sapna Ghelani (Chartered Accountant) (7550 Points)

14 April 2021

Can an e-Invoice be cancelled partially/fully?

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4 Replies

CA. Sourav Sarkar (Chartered Accountant ) (24588 Points)
Replied 14 April 2021

An e-Invoice cannot be partially cancelled, it has to be cancelled fully. Once cancelled, it will need to be reported into the IRN within 24 hours. A cancellation done after 24 hours cannot be done on the IRN and needs to be manually cancelled on the GST portal before the returns are filed.

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RENU SHARMA (1388 Points)
Replied 14 April 2021

I agree with Sourav ji

Pankaj Rawat (GST Practitioner) (55062 Points)
Replied 14 April 2021

No E-invoice cannot be cancelled partially.
E-invoice can be cancelled within 24 hrs , as data in IRP can be stored only upto 24 hrs & it cannot be cancelled once Eway has been generated for the same & as goods are in movement.

Note : Can be amended in GSTR 1 or Credit Note can be issued but for credit note also E-credit note need to be generated