Treatment of invoice in GSTR9 & GSTR1

Summary of Actions

• Do not delete the invoice: You cannot "delete" a record once it has been processed in a filed return.

• Use a Credit Note: This is the standard legal mechanism to nullify an invoice that has been issued and reported (even if only in GSTR-3B).

• Check GSTR-1: Ensure the Credit Note is uploaded in the relevant GSTR-1.

• DRC-03: If there is a tax discrepancy that cannot be adjusted through subsequent GSTR-1/3B filings, you can discharge any remaining tax liability or rectify errors using Form DRC-03.