E-Invoicing

[PRAVIN TALEGAONKAR]

Dear All,

In month of December-2023, We have prepared Invoice and IRN with 4 Digit HSN Code, our turnover is more than 500 Crore (We used 4 Digit HSN Instead of 8 Digit).

While checking on GST Portal we observed that same invoice is not uploaded on GST Portal.

My Question whether we can add same invoice manually and is there any penalty from department for such type of mistake?

Regards

Pravin Talegaonkar.

[Padmanathan KV]

You can add the invoices manually in GSTR-1 and same will be reflected in GSTR-2A /2B of recipient.

The department can invoke general penalty u/s 125 of 25K under each Act subject to section 126.

[KASTURI SETHI]

Dear Querist,

You have detected mistake on your own. You must contest the imposition of penalty, if SCN is issued by the department.

[Sadanand Bulbule]

Dear querist

The one line reply of Sh. Sethi Sir as far as imposition of penalty under Section 126 is right. The mistake is easily rectifiable as it does not involve any malafide intent. You can contest.

[Ganeshan Kalyani]

No penalty as there is no revenue loss. I agree with the experts view.

[Shilpi Jain]

If the e-invoice is not appearing in GSTR-1 then this could be due to some technical glitch. Should not lead to any penal action.

AI Summary

E invoicing compliance can be corrected via GSTR 1; penalty risk under Section 125 is contestable if self detected.
An e invoice issued with a four digit HSN that did not appear on the GST portal can be added manually in GSTR 1 so it reflects for recipients; non appearance may be a technical glitch. The department may invoke a general penalty under Section 125, subject to Section 126, but voluntary detection, absence of revenue loss, and prompt rectification provide grounds to contest any penalty or show cause notice.