TaxTMI 
TaxTMI 
Wrong Invoice with E-way Bill Generated
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....rong Invoice with E-way Bill Generated<br> Query (Issue) Started By: - Rashmi Shrivastava Dated:- 5-3-2025 Last Reply Date:- 1-5-2025 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>Hello Experts, We have received goods from the vendor but the address and GST number in the invoice is wrong. The e-way bill is generated for this invoice. The goods have reached a different location than they....
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.... were originally meant for. Due to this we are unable to pay the vendor his amount as the current bill which has wrong details falls under SEZ. Is there any possible way to correct the invoice? Kindly guide. Thank you! Reply By Shilpi Jain: The Reply: Issue a credit note and issue a fresh invoice. Reply By KALLESHAMURTHY MURTHY: The Reply: Dear Madam, You had received the goods in a p....
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....lace other than the destined place with the wrong invoice, which means there was a wrong delivery. The department will consider this as intentional. The vendor has to cancel the invoice and issue a correct invoice, intimating to the department to treat the e-Way bill to be void. No fresh e-Way Bill and credit note need to be issued since already delivered the goods. Reply B....
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....y YAGAY andSUN: The Reply: 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 in....
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....correct 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),....
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.... 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....
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.... 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 ....
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....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 und....
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....er 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....
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.... 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) Ve....
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....ndor 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. *** <br> Discussion Forum - Knowledge Sharing ....