TaxTMI 
TaxTMI 
Wrong GST Number quoted in the Invoice and E-way bill - Rectification to be done - Reg
X X X X Extracts X X X X
X X X X Extracts X X X X
....rong GST Number quoted in the Invoice and E-way bill - Rectification to be done - Reg<br> Query (Issue) Started By: - shankarappa kodiganti Dated:- 5-9-2019 Last Reply Date:- 7-9-2019 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>Hi, I had a query regarding Wrong GST quoted in the Invoice and E-way Bill. We already uploaded monthly sales data in the GST Portal. For Apr18 to Mar19 Sales,....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... now Customer asking to change GST Number in the Invoice. We can change GST Number in the Invoice. Now issue is with e-way bill. How can we change Wrong GST Number quoted in Apr18 to Mar19? Reply By MUKUND THAKKAR: The Reply: please obtain the letter from your supplier for correct GSTN and keep in records. Reply By KASTURI SETHI: The Reply: Q33. Can a e-way bill be modified? Ans. N....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o. Part-A of an e-way bill once generated, cannot be modified. However, Part-B can be updated as many times as the transport vehicle is changed within the overall validity period. The validity period is not changed when the Part-B is updated. FAQ Part-II If there is a mistake or wrong entry in the e-way bill, what has to be done? If there is a mistake, incorrect or wrong entry in the e-way bil....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l, then it cannot be edited or corrected. Only option is cancellation of eway bill and generate a new one with correct details.The cancellation is required to be done within twenty four hours from the time of generation. Reply By Ganeshan Kalyani: The Reply: E-way bill cannot be edited which means it cannot be corrected with correct GSTIN. The acceptance of e-way by the recipient of material has....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to acknowledge within 72 hours of being made available to him in the portal. The said time period is also passed. It is difficult to find the person whose GSTIN you have mistakenly mentioned and ask whether he has accepted or rejected the original e-way bill. In nutshell you cannot take any corrective steps to e-way bill already generated. In this case, you can rectify the tax invoice with corre....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ct GSTIN and also correct your GSTR 1. For e-way bill you cannot take action. You can justify when enquired by the department. Reply By KASTURI SETHI: The Reply: I support the views of both experts. I further express my views as under:- ITC cannot be disallowed due to human error/typographical error, especially, when the books of account prove the receipt of goods, payment made in respect of t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he goods, tax paid, entry at the gate of the factory and production records i.e.consumption of the same in the manufacture of final product or you may in the course of business or furtherance of business. Books of accounts are a statutory records. All these factors will rescue you from the rigours of audit. There are also case laws on the issue of human error. By the time you face audit, more case....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... laws can be expected in your favour. Reply By Ganeshan Kalyani: The Reply: In my view, there should be a window in the department to accept the facts which tax payer want to submit/intimate. The submission will relieve tax payer with unnecessary worry and it will build trust with the department as well. This can be online as well. Whoever commits any error which cannot be rectified due to syste....
X X X X Extracts X X X X
X X X X Extracts X X X X
....m limitation can intimate the department about the facts with proof.<br> Discussion Forum - Knowledge Sharing ....