Refund of GST paid on duplicate invoice

[Rishabh Mishra]

Dear Sir,

We have paid GST twice For same material supplied to a interstate party, i.e. two invoices for same material has been made & GST is paid for both theses invoices. Later we came to know the duplicacy. Now we want to cancel one invoice & refund the GST paid.

What do we do? Please suggest your valuable opinion.

Thanks & Regards,

Rishabh Mishra

Haridwar

[DR.MARIAPPAN GOVINDARAJAN]

You may issue a credit note.

[Rishabh Mishra]

Dear Sir,

In reference with above query, this duplicate invoice amount exceeds rs. 50,000. So while we issue a credit note, should we generate E-Way Bill? I have the second thought as there is no transportation of material so there is no need to generate E-Way Bill.

Please suggest.

[KASTURI SETHI]

I agree with you. E-way is a documentary evidence for transportation of goods. When there is no physical movement of good, E-Way is not required to be issued.

AI Summary

Duplicate GST payment: issue credit note to reverse the tax; e way bill not required absent physical movement.
Duplicate tax charged for the same interstate supply should be corrected by issuing a credit note against the duplicate invoice to reverse the erroneous GST entry; an E-Way Bill is not required for this cancellation where there is no physical movement of goods, since e-way obligations relate to transportation rather than documentary adjustment.