Difference between cancelation and delete of invoice

[RAM SHARMA]

Dear Experts,

What is the difference between cancel and delete of Invoice in excise point of view. What is the obligation in both cases.

Thanks

[YAGAY andSUN]

Cancelled invoice remain the part of the System while deleted invoice does not. 

Cancellation is allowed but deletion is not allowed.

Cancellation of Invoice has the legal support while deletion may attract penal provision under Central Excise Act as well as in the VAT/CST/Service Tax/ Entry Tax Acts.

AI Summary

Invoice deletion is impermissible and may attract penalties, whereas invoice cancellation is permitted and retained as legal record. Invoice cancellation retains the invoice within the official system as a legally supported corrective measure, preserving transaction history for compliance and audit; by contrast, invoice deletion removes the invoice from the system, is not permitted in the excise context, and may attract penal liability under excise and related tax laws.