GST
Reporting cancelled invoices in GSTR-1 Table 13
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Facts
Cancelled invoices are not reported as sales in GSTR-1, but they are counted in Table 13 under cancelled. Keep the cancelled invoice copies.
Provisions and law
- GSTN advisory on Table 12 and Table 13 of GSTR-1/1ATable 13 (documents issued) made mandatory from the May 2025 return period
- Sec 37, CGST Act 2017Details of outward supplies in GSTR-1
Analysis
If you issued numbers 1 to 200 and cancelled 5, Table 13 shows total 200, cancelled 5, net issued 195. The 195 should match your sales reported in the B2B and B2C tables. If an e-invoice was cancelled on the IRP, it drops from auto-filled GSTR-1, so match the counts.
Conclusion
- Keep all copies of cancelled invoices marked Cancelled.
- Count them for the month.
- Enter the series in Table 13 with the cancelled count.
- Match net issued with your sales tables.
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Invoice series, numbering and document summary (GSTR-1 Table 13)
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