Dear Sir,
We have raised an invoice in sep-2019, and sep2019 GSTR1, filled IN Jan-2021, due to late filled, customer has not claimed it, now he asked for new invoice with the present date, so how can I cancel the last invoice, can i Amended in GSTR-1(9th column) or any other way give me a suggestion.
I am unable to raise the Credit Note, due to customer not shown in their books also.
Because the original invoice was reported in a past return (September 2019), you cannot delete or cancel it directly. Instead:
Issue a Credit Note to reverse the transaction associated with the original invoice. Report this in your current GSTR-1.
Issue a new invoice with the current date for the transaction, reporting it as a fresh supply in your current GST returns.
CCI
Pro
CAclubindia
