Answer

1. F

   Facts

   Once 24 hours pass, the IRN cannot be cancelled. The accepted fix is a credit note against the wrong GSTIN for the full value and a fresh e-invoice to the correct GSTIN, both reported to the IRP.

2. P

   Provisions and law

   • Sec 34, CGST Act 2017Credit and debit notes; credit notes must be declared by 30 November of the next year
   • Rule 48(4), CGST Rules 2017Notified persons must upload invoice details to the IRP and get an IRN
   • Sec 16(2)(aa), CGST Act 2017ITC only when the invoice is furnished by the supplier and communicated in GSTR-2B
3. A

   Analysis

   The wrong buyer sees the invoice in his GSTR-2B and must not claim it, and the right buyer gets credit only after the fresh invoice. Tell both parties in writing. Check that GSTR-1 shows the credit note and the new invoice in the right periods.

4. C

   Conclusion

   1. 1Issue a credit note to the wrong GSTIN and report it to the IRP
   2. 2Issue a fresh e-invoice to the correct GSTIN
   3. 3Inform both buyers in writing
   4. 4Check GSTR-1 reflects both documents

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.