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Supplier uploaded invoice in GSTR1 but the goods were never received

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Suraj

Proprietor

21 Points Posted on 12 December 2022

If I have a supplier from whom I have purchased some goods, however the supplier never sent the goods but uploded the invoice in GSTR1. How can I cancel that bill or reject that bill from my end?

Replies (2)

Quick Summary

If a supplier has uploaded an invoice in GSTR1 for goods you haven't received, you cannot directly cancel or reject the bill from your end. However, you should declare this in your GSTR 3B under column 4(B)(1) and subsequently reverse the Input Tax Credit (ITC) in column 4(B)(2) because the goods were not received. It's also advisable to raise a Debit Note (DN) in this scenario.

Rajendra Prasad

Employee Private

1913 Points Posted on 13 December 2022

In my view there is no any option to cancel or reject the same from your end. However, you can show the same in 4(B)(1) and reverse the ITC in your GSTR 3B in column 4(B)(2) as goods not received.