Find
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.
GST
Cancelled e-invoices causing GSTR-1 excess
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Provisions
Rule 88C, CGST Rules 2017; Rule 48(4), CGST Rules 2017
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.
Close
- Pull the e-invoice list from einvoice1.gst.gov.in for the period.
- Match with your actual sales.
- Issue credit notes for invoices that should have been cancelled.
- Explain in Part B with the list.
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