Tax Query: I made a mistake in the e-invoice. How to rectify the mistake?

1. I made a mistake in the e-Invoice. How to rectify the mistake?

Note that the e-invoice portal or Invoice Registration Portal (IRP) does not allow you to rectify or correct the errors in the e-invoice. Hence, you can only cancel that e-invoice. 

For invoices that have already been uploaded/reported to the IRP and for which an Invoice Reference Number (IRN) has been created, cancellation of the IRN is possible. It must be completed within 24 hours of the data being produced. Some of the most common reasons for the supplier’s cancellation of IRN include:

  • The customer cancelling the order
  • Errors in the e-invoice
  • Incorrect/wrong entry in the e-invoice
  • Duplicate entry

Cancellation of an IRN is only possible within twenty-four hours of its generation. After the 24-hour period has passed, the supplier must either issue a debit/credit notice or update Form GSTR-1 to change the invoice information.

If an e-way bill has been generated or is active for an IRN, it cannot be cancelled. The same invoice number cannot create another IRN until the e-invoice (IRN) has been cancelled. It is not possible to cancel only part of an e-invoice (i.e., IRN).

You can either choose one of the modes to cancel an e-invoice, i.e., visiting the e-invoice portal or ERP/accounting software using API interface through ASP-GSP or GSP integration with IRP.

After that, raise a new invoice with the exact particulars but a unique invoice number. It must be reported on the e-invoice portal for IRN generation, and proceed with the e-invoice accordingly.

2. Can I generate an e-way bill also from the e-invoice portal? What are the prescribed rules?

The e-invoice schema or format contains both part-A and part-B of an e-way bill. The information given by the user while generating the IRN for the e-invoice will also be used to create the e-way bill.

Suppose part-B information is not given when reporting an invoice to IRP. In that case, the user must provide them through the ‘e-way bill’ tab in IRP log in or the e-way bill portal to produce an e-way bill.

There is no time limit for generating the e-way bill once an e-invoice is generated from the e-invoice portal or IRP. However, the IRN’s cancellation is not allowed if the linked e-way bill is active or checked by an officer during transit. Further, no new APIs are required to be published for e-way bills if the taxpayer uses one before e-invoicing came into effect.

For any clarifications/feedback on the topic, please contact the writer at athena.rebello@cleartax.in

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