Invoice issued at wrong GSTIN which is now cancelled

13 Jul 2026

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Asked by

Rajat Gupta

Cancelled-recipient GSTIN invoicing requires credit-note correction, re-invoicing, or administrative tax adjustment where portal validation blocks amendments.
Cancelled recipient GSTIN details may prevent portal-based amendment of an invoice and reporting of a B2B credit note, even where the supply is intra-State B2B. Suggested approaches include a B2C credit note with reasons recorded for portal rejection, resulting in negative GSTR-1 reporting and net GSTR-3B liability. Alternatively, a manual credit note and fresh invoice to the correct GSTIN may be issued, followed by written intervention for tax adjustment. Refund may be considered if adjustment is unavailable. (AI Summary)

My client issued an invoice dated 26.05.2026 and reported it in GSTR-1. Soon after, he realised it was issued against the old GSTIN of the buyer. When I tried to amend the value of invoice, the portal restricts saying 'GSTIN of the recipient is cancelled'. Neither does portal allow reporting of credit note against that invoice.

Since it is an intra-state B2B transaction, I am also unable to report CN under B2C. My Client does not have any B2C supply. How can I tackle this situation and reduce the tax liability in the returns?

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Invoice issued at wrong GSTIN which is now cancelled

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Invoice issued at wrong GSTIN which is now cancelled