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

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.