TaxTMI 
TaxTMI 
one of my client on 08/01/2024 issued one invoice and charged UPSGST and CGST on outward supply of goods made to inter state E way bill and E-invoice also has been generated by GSTIN portal and the goods is also received. kindly advise how to make correction in the invoice issued to recipient.
rectification of wrong invoice issued to recepient
12 Jan 2024 
16 Replies 
20231 Views Asked by
E-invoice cancellation limits may require credit note and fresh e-invoice to correct tax classification, preserving recipient ITC eligibility.
E-invoice portal cancellation is time limited and does not permit amendment after that window; correctives should be a credit note under section 34 and a fresh e invoice showing IGST so the recipient retains documentary basis to claim input tax credit. Modifying reported returns instead of issuing corrective credit note plus fresh invoice risks that the supplier will have failed to issue a valid invoice under the e invoice regime, potentially defeating recipient entitlement under Section 16 and creating mismatches that invite departmental queries. (AI Summary)
E-invoice portal cancellation is time limited and does not permit amendment after that window; correctives should be a credit note under section 34 and a fresh e invoice showing IGST so the recipient retains documentary basis to claim input tax credit. Modifying reported returns instead of issuing corrective credit note plus fresh invoice risks that the supplier will have failed to issue a valid invoice under the e invoice regime, potentially defeating recipient entitlement under Section 16 and creating mismatches that invite departmental queries. (AI Summary)