Revised GST invoice number

sir

can a supplier under GST change it's invoice number after goods & invoice delivered? A supplier issued a invoice No. 100 to me & filed in his GSTR1 Inv. No. 101. Now he rigid to issue revised bill instead of change it's in R1. Can he do so ? if yes then how will i treat this in our account?

Replies (3)
Quick Summary
This discussion explores whether a GST supplier can alter an invoice number after goods and the invoice have been delivered and the original invoice filed in GSTR1. Generally, a supplier cannot change an invoice number once filed. If an e-way bill was generated, the supplier must amend the wrongly uploaded invoice number in GSTR1 rather than issuing a revised bill. Recipients can book the revised bill in their accounts, and it should match with the supplier's GSTR1 filing, allowing for input tax credit claims.

No he cannot ........ but as Receptient is not required gives any purchase details on portal , so if he has uploaded the invoice in GSTR 1, then there is no problem on Receptient end to book the same in his books of account.

Note : Where Eway is generated for the said invoice then Supplier should not change the Invoice No. infact should amend the invoice no. which is wrongly uploaded in gstr1

sir, as i understand it, it's mean we can book revised bill in account & then it would be matched from his R1 & we will eligible to take credit for such invoice ?

Yes correct dear 

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