Answer

1. F

   Facts

   E-invoice data from the IRP auto-fills GSTR-1. If an IRN is cancelled within the allowed time, it should drop out. If it was not cancelled on the IRP, GSTR-1 shows extra tax.

2. P

   Provisions and law

   • Rule 88C, CGST Rules 2017If GSTR-1 tax exceeds GSTR-3B tax beyond the set limit, intimation in DRC-01B Part A; within 7 days pay through DRC-03 or explain in Part B
   • Rule 48(4), CGST Rules 2017E-invoice details are uploaded to the IRP and passed to the GST system
3. A

   Analysis

   Check the IRP for each disputed invoice. IRNs can be cancelled only within a short window on the IRP. After that, issue a credit note and report it. Then explain in Part B that the excess was auto-populated from invoices later cancelled by credit note.

4. C

   Conclusion

   1. 1Pull the e-invoice list from einvoice1.gst.gov.in for the period.
   2. 2Match with your actual sales.
   3. 3Issue credit notes for invoices that should have been cancelled.
   4. 4Explain in Part B with the list.

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