TaxTMI 
TaxTMI 
Invoice issued at wrong GSTIN which is now cancelled
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....nvoice issued at wrong GSTIN which is now cancelled<br> Query (Issue) Started By: - Rajat Gupta Dated:- 13-7-2026 Last Reply Date:- 13-10-2026 Goods and Services Tax - GST<br>Got 10 Replies<br>GST<br>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....
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.... 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? Reply By Sadanand Bulbule: The Reply: Section 34 of ....
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....the CGST Act does not prohibit issuance of a credit note merely because the recipient's GSTIN has been cancelled; the restriction is only a GST portal validation. Accordingly, issue a manual credit note and a fresh invoice to the correct GSTIN, and seek GSTN/jurisdictional officer intervention (or refund under Section 54, if required) to give effect to the tax adjustment. Consult the expert....
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....s. Reply By Rajat Gupta: The Reply: Thank you Sir. I appreciate your analysis and thoughts. Will explore this option if anything else doesn't work. Getting a refund from the department is really a headache in such matters Reply By Sadanand Bulbule: The Reply: True. Refund is miarge. Reply By Sadanand Bulbule: The Reply: Refund is mirage. Typo error in earlier post. Reply By KASTU....
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....RI SETHI: The Reply: Dear Sir, Correct advice to the querist by you. All facts should be brought to the notice of jurisdictional GST Range Officer in writing. In my view, the problem can be solved without consulting the experts. Your guidelines are sufficient to solve the problem. Reply By Sadanand Bulbule: The Reply: Dear Sir ji Much obliged for your acknowledgment. Reply By....
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.... KASTURI SETHI: The Reply: Dear Sir, In continuation of my reply at serial no.1.2, please read, "the problem can be solved without consulting other experts" instead of "consulting the experts". Reply By Shilpi Jain: The Reply: Can't a B2B credit note be issued? Reply By Rajat Gupta: The Reply: No. Since GSTIN of the buyer is cancelled from a date prior to issuance of invoice, n....
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....either amendment not CN can be filed. Reply By Shilpi Jain: The Reply: Issue a b2c credit note and note down the reason for non-permitting of B2B credit note. In GSTR-1 there will be a negative figure reported and GSTR-3B will give the net liability.<br> Discussion Forum - Knowledge Sharing ....