E-way Bill for Corrected Invoice

[Praveen Nair]

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

AI Summary

Company Resolves Invoice Discrepancies Without New E-way Bill; Experts Advise Consultation for GST Clarification. A company encounters issues with discrepancies in tax invoices, such as incorrect batch numbers or consignee details, and resolves these by canceling the original invoice and issuing a fresh one. This process raises concerns about the need for a new e-way bill, as the goods have already been delivered. Experts in the forum suggest that no new e-way bill is required if the goods have reached their destination, and discrepancies that do not affect the invoice value can be adjusted with credit or debit notes. It is advised to consult the jurisdictional GST department for clarification.