cancel invoice

[seethraman krishnamoorthy]

sir we doing both service and goods so in that our person has missed out invoice while raising whether we have to show this in gst if so where to show in gstr-1

[KASTURI SETHI]

Your person has missed out invoices while raising. So it can be assumed that your person has missed serial nos. of invoices and these are left blank, if it is so, these cannot be shown in GSTR-1 as this return is meant for outward supplies of goods or services.

[Ganeshan Kalyani]

If the invoice serial number is broken i.e. one invoice is left out inadvertently then in my view it should not be shown in GSTR-1. Let us assume, you have raised invoice 1, 2,3 , 5, 6. You missed out invoice no.4. invoice no. 4 is not used raised. Then in table 13 you have to disclosed in first line as from 1 to 3 & in second line mention 5 to 6. 4 will not appear. Thanks.

[KASTURI SETHI]

Well explained with example by Sh.Ganeshan Kalyani Ji.

[CA Seshukumar]

As long as you are able to retain the original invoice of missed out which ia blank....You can show the continuous series on GSTR-1.

If not uploaded means cancelled in same month.

[seethraman krishnamoorthy]

thank u sir

[DR.MARIAPPAN GOVINDARAJAN]

Whether duplicate copy of the invoice is not avaialable?

AI Summary

Invoice numbering continuity: report contiguous issued series in GSTR returns and omit unused invoice numbers where unsupported.
Missed or unused invoice serial numbers must not be reported as outward supplies; the return should disclose issued contiguous invoice series by start and end ranges and omit numbers never used. Retention of original or duplicate invoice records permits presentation of a continuous series; absent such records the invoice should be treated as cancelled or not uploaded in the same period and excluded from outward-supply entries.