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E_invoice ( Credit Note) for Cancelled GST

1326 views 1 replies

Dip Narayan

Deputy Manager

783 Points Posted on 01 April 2025

We have issued one Invoice in the month of Feb'25. Now In the month of end of March we want to isuue a credit note to the customer . But in the time GAP receipent has surrenderred his GST registration..

At the time of e_invoice ( for credit note ) QR code and IRN are not getting generated .

How can we incorporate QR code and IRN

Replies (1)

Quick Summary

If the recipient GST registration is cancelled after the original invoice date, IRN and QR code generation for a credit note may fail on the e-invoice portal. In such cases, verify GST status, reporting requirements, and portal validation rules before issuing the credit note.

Rama chary Rachakonda

Master in Accounts & high court Advocate

9620 Points Posted on 01 April 2025

When issuing a credit note for an invoice issued before the recipient surrendered their GST registration, you'll face challenges generating the QR code and IRN for the e-invoice.

Solution: 1. *Manual Entry*: You can manually enter the details of the credit note in the e-invoice portal, without generating a QR code or IRN.

2. *Partial QR Code*: You can partially fill in the QR code details, excluding the recipient's GSTIN, as it's no longer valid.

3. *Exemption Certificate*: Obtain an exemption certificate from the recipient, stating that they've surrendered their GST registration. This certificate will help you generate the e-invoice without a valid GSTIN.

4. *Consult GSTN Helpdesk*: Reach out to the GSTN helpdesk for guidance on generating the QR code and IRN for the credit note.