Wrong /Incorrect Invoice

[mohan sehgal]

An invoice has been raised by mentioning wrong GSTIN by clerical error and the goods despatched to the buyer;along with an E Way bill.(Wrong GSTIN has also been quoted on the eway bill)The goods have been received at the destination by the actual buyer the place of supply being the same.(The GSTR 1 for the period concerned has not been yet filed.

How to rectify the mistake so that the actual buyer receives the ITC ??

[KASTURI SETHI]

Dear Querist, E-way bill can be rectified within 24 hrs. Not thereafter. However, Correction of invoice is in your hands. If we mention wrong GSTIN on the E-way bill C ommon Portal System does not pick. Per chance, it has been picked, it means E-way bill has gone to wrong party on the basis of that wrong GSTIN. Goods have reached the right buyer. Invoice can be rectified even before GSTR 1. Your buyer can take credit without any problem. Your buyer has so many documentary proofs to avail ITC.

[KASTURI SETHI]

If Common Portal System does not allow to do so you will have to visit jurisdictional GST Range Office.

[BANAMALI DAS]

WHAT THE TDS RATE ON MOBILIZATION CHARGES OF MACHINERY?

KINDLY PROVIDE ME SIR,

AI Summary

Wrong GSTIN on invoice may be corrected so buyer can claim ITC; e-way bill fix permitted within a day. Supply was made to the correct buyer though invoice and e-way bill quoted an incorrect GSTIN; GSTR-1 was not filed. E-way bill correction is available only within a limited portal time window, and if portal correction fails the taxpayer must approach the jurisdictional GST Range Office. Invoice correction can be effected before filing GSTR-1, and once corrected the buyer may claim Input Tax Credit supported by documentary evidence.