Cancellation of Invoice

[Venukumar HJ]

We have raised invoice in the month of November 2017 against original purchase order and filed GSTR 3B and GSTR 1. During February 2018 original PO cancelled and new PO issued. Now, the invoice raised to be cancelled. How to show cancelled invoice in GSTR 3B and GSTR 1?

AI Summary

Guidance on Handling Cancelled Invoice Under GST: Use Credit Note Report for Disclosure, Revise as Necessary, Follow GSTR1 Rules. An individual sought advice on handling a cancelled invoice under GST regulations after the original purchase order was cancelled and replaced. The invoice was initially filed in November 2017, and the issue arose in February 2018. Respondents suggested disclosing the cancelled invoice in the credit note report of February 2018's GSTR1, referencing the November 2017 invoice. If the customer is registered, the new invoice should be shown in the B2B table; otherwise, it should be reflected in the B2C table. Additionally, revising the invoice under GST provisions was recommended.