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E-way Bill for Corrected Invoice, Goods and Services Tax - GST

Issue Id: - 114024
Dated: 8-8-2018
By:- Praveen Nair
E-way Bill for Corrected Invoice

  • Contents

Hello Experts,

The company follows the system of reversing / cancelling the Tax Invoice (Sales) if there are any discrepancies observed in Tax Invoice details i.e., Batch No. / Wrong Consignee etc... and issues a Fresh Tax Invoice. This is as per the control established in the ERP Software.

The earlier number of Tax Invoice having discrepancies remains cancelled and a Fresh number is assigned to the rectified Tax Invoice, which may have same date or other future dates.

Since the material has already reached the Customer premises and the software doesn't allow to change details in the existing one we have to call back the error Tax Invoice and issue a fresh tax Invoice.

Query:

1. Will the justification of issuing Fresh Invoice holds good to convince the GST officer, cancellation and issue of Fresh Invoice. But the E-way bill & LR mentions the earlier Tax Invoice number, which is already been received at Customer end.

2. Do we have to issue another E-way bill for the Fresh Invoice raised, may have different dates, knowing that there are no movement of goods but just a Tax Invoice rectification.

Kindly suggest.

Regards

Pravin

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Posts / Replies

Showing Replies 1 to 5 of 5 Records

1 Dated: 8-8-2018
By:- ANITA BHADRA

There is no concept of reversing / cancelling of Invoice in GST Regime . Any discrepancies , if it effects value of supply can be adjusted by issuing Credit/ Debit Notes.


2 Dated: 8-8-2018
By:- Praveen Nair

Hi Anita

There are no changes in the Invoice Value. Other elements of the Invoices changes, which once printed cannot be amended and hence has to be cancelled, in the ERP system followed by the company.

Customer highlights the error when the material reaches their premises. Amendmend in Tax Invoices cannot be made in the software due to control process and hence we have to call back the Tax Invoice cancel it and Issue a Fresh Tax Invoice with the relevant details. The Invoice number changes hence. Returns are filed correctly with the amended Tax Invoice.

Query: Whether E-way has to be prepared for the new Tax Invoices, there are no movement of goods since the material has already reached the Customer's premises?


3 Dated: 8-8-2018
By:- DR.MARIAPPAN GOVINDARAJAN

Since the materials have been reached the correct destination in my view no eway bill is required.


4 Dated: 9-8-2018
By:- YAGAY andSUN

There is also a provision to revise the invoice. If it revised invoice then raising an e-way bill is doubtful. However, it would be better to clarification from the Jurisdictional GST Department.


5 Dated: 9-8-2018
By:- Arunachalam siva

Invoice should not be cancelled once material left the factory. In case of change in value/tax rate, DN/CN to be issued as per section 34 of CGST act.

But in your case invoice raised with wrong consignee addrs/batch number etc not having impact on value/rate of tax.

you must keep control in your ERP to avoid such kind of mistake like control in editing already raised invoice.

e-Way bill may not be required once material reached proper destination.

However there will be audit point on cancelling invoice after dispatch of material from your premises.

This will lead to willful practice of cancelling invoice after dispatch of material to change the customer.


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