How to Amend or Cancel E invoice in GST
Amendment / Cancellation of E Invoice in GST
Can I amend details of a reported invoice for which IRN has already been generated?
Amendments are not possible on IRP. Any changes in the invoice details reported to IRP can be carried out on GST portal (while filing GSTR-1). In case GSTR1 has already been filed, then using the mechanism of amendment as provided under GST.
However, these changes will be flagged to proper officer for information.
Can an IRN/invoice reported to IRP be cancelled?
Yes. The cancellation request can be triggered through ‘Cancel API’ within 24 hours from the time of reporting invoice to IRP.
However, if the connected e-way bill is active or verified by officer during transit, cancellation of IRN will not be permitted.
In case of cancellation of IRN, GSTR-1 be updated with such ‘cancelled’ status.
Can an invoice number of a cancelled IRN be used again?
No. Once an IRN is cancelled, the concerned invoice number cannot be used again to generate another e-invoice/IRN (even within the permitted cancellation window). If it is used again, then the same will be rejected when it is uploaded on IRP.
This is because IRN is a unique string based on Supplier’s GSTIN, Document Number, Type of Document & Financial Year.
Can I partially cancel a reported invoice?
No. It has to be cancelled in toto. No partial cancellation of reported e-invoice allowed.
Cancellation of invoices is governed by Accounting Standards and any other applicable rules/regulations.
I have generated IRN for an invoice. There is a discrepancy in the invoice and supply also didn’t materialise, so, I had to cancel it in my system. However, I could not cancel the IRN on IRP as the cancellation window (24 hours) has expired. What to do?
Obtaining IRN by notified taxpayers is a legal requirement before issue of specified documents to recipients. Upon generation of IRN, amendments are not possible on IRP and cancellation of IRN only is permitted within a time window. So, the details of invoices actually issued during the tax period have to be reported in GSTR-1.
GSTR-1 is the final and self-assessed statutory statement of outward supplies by taxpayer, at the end of tax period. In the e-invoices auto-populated in GSTR-1 tables, taxpayers shall delete the details, wherever required, as per the documents actually cancelled during the tax period.