How to reverse GST paid without invoice

Sir / Madam,

In my April month's GSTR3B I have paid GST for turnover of Rs 1,55,000/- in anticipation that I will receive rent. However my tenant has vacated the space hence the invoice has been returned. Now I have no idea how to adjust the tax paid for which I have no valid invoice in my hand.

Can I issue a credit note based on the cancelled invoice and reduce the GSTR3B tax output for May month and pay tax accordingly? 

In that case what if my tenant cancels my credit note shown in GSTR1 of may month?

Please help.

Replies (3)
Quick Summary
This discussion addresses the challenge of reversing GST paid on income that was anticipated but never materialised due to a tenant vacating before an invoice could be issued. The user seeks advice on how to adjust the previously paid GST, specifically whether issuing a credit note against a cancelled invoice is a viable solution. Expert advice suggests issuing a credit note to reduce output liability, but the user raises concerns about the lack of a valid original invoice to support this.

Yes, you should issue a credit note .
You will have to issue Credit note with GST and report in GST returns to reduce your output liability.

For further clarification contact CA SACHIN M JAIN
Mobile : 8097515447
WhatsApp : tinyurl.com/wCASMJ
Email : casachinmjain @ gmail.com
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Sir,

Thanks for the reply. But to issue a credit note I need a valid invoice however in my case I don't have any invoice to show it as a sales returns.

I have paid in the anticipation that I may receive the rental income however my client vacated earlier hence I couldn't raise any invoice. In this case what is the best option ?

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