Find
Cancelled invoices are not reported as sales in GSTR-1, but they are counted in Table 13 under cancelled. Keep the cancelled invoice copies.
GST
Reporting cancelled invoices in GSTR-1 Table 13
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Provisions
GSTN advisory on Table 12 and Table 13 of GSTR-1/1A; Sec 37, CGST Act 2017
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.
Close
- 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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