3.
You're dealing with a misdelivery issue involving incorrect invoice and GST details, complicated further by SEZ involvement and e-Way bill compliance. Let’s break it down and clarify the most compliant and practical solution, keeping in mind GST law and departmental expectations.
🔍 Issue Summary:
- Goods received at the wrong location
- Invoice shows incorrect GSTIN and address
- e-Way bill was generated based on this wrong invoice
- The invoice wrongly reflects an SEZ supply
- You cannot pay the vendor due to compliance concerns
- Goods have already been physically delivered
✅ Correct Legal and Practical Approach:
1. Vendor must cancel the original invoice
- Since the invoice contains material errors (wrong GSTIN and address), it is not valid under GST law.
- SEZ misclassification is serious and may lead to denial of benefits or ITC.
Action: Vendor should cancel the original invoice (if not yet reported in GSTR-1) or issue a credit note (if already reported).
2. Issue a Corrected Fresh Invoice
- The vendor must issue a new invoice with:
- Correct GSTIN and billing/shipping address
- Proper classification (not SEZ, if that's incorrect)
- Same taxable value and description of goods
3. e-Way Bill Correction:
- Once goods are delivered, technically, e-Way bill cannot be cancelled (valid only within 24 hours of generation before use).
- But in this case, since delivery is already done, you don't need to generate a fresh e-Way bill again — as goods aren’t moving anymore.
- You can intimate the jurisdictional GST officer (vendor side) via letter or email explaining:
- The misdelivery
- That the goods are not moving again
- That the earlier e-Way bill should be treated as void for record purposes
This is important to avoid suspicion of tax evasion or circular trading.
4. Credit Note – Only If Needed
- If the original invoice was already reported in returns, a credit note under Section 34 must be issued.
- Reference should be made to the original invoice in the credit note.
- The new invoice should be issued with a different invoice number.
🚫 What You Should NOT Do:
- Do not try to modify the existing invoice manually.
- Do not generate a new e-Way bill unless goods are physically moving again.
- Do not account for the original invoice in your books if it has incorrect recipient details — it would be ineligible for ITC and could invite scrutiny.
🧾 Final Steps (Checklist):
Step
|
Action
|
Responsible
|
1
|
Cancel original invoice / Issue credit note
|
Vendor
|
2
|
Issue correct invoice with accurate GSTIN/address
|
Vendor
|
3
|
Retain original e-Way bill as record (no new one needed)
|
Vendor
|
4
|
Inform GST officer (optional but advisable)
|
Vendor
|
5
|
Accept goods in books against new invoice only
|
Recipient (You)
|
✅ Future Action:
Since the goods were delivered once (wrongly), and no further physical movement is involved, a new e-Way bill is not mandatory. However, correct documentation must exist to substantiate this in case of audit.
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