Harihar Mandal (CA) (504 Points)
27 September 2018if mistakenly any worng invoice is raised and came to notice only after filling return for that particular month in which the wrong invoice raised, then what is the procedure to correct it (the Invoice and return (GSTR-1 and GSTR-3B). As there is no provision for cancellation of invoice in GST regime.
RAJA P M
("Do the Right Thing...!!!")
(128004 Points)
Replied 27 September 2018
Harihar Mandal
(CA)
(504 Points)
Replied 27 September 2018
As per Section 34 of CGST ACt Credit note can be issued in case of;
1. sales return
2. tax rate difference
3. Excess price charged
but in the instant case invoice is issued on wrong customer (GSTIN No.) for example instead of raising on Ram Ltd. it has been raised on Shyam Ltd.
RAJA P M
("Do the Right Thing...!!!")
(128004 Points)
Replied 27 September 2018
RAJA P M
("Do the Right Thing...!!!")
(128004 Points)
Replied 27 September 2018
RAJA P M
("Do the Right Thing...!!!")
(128004 Points)
Replied 27 September 2018
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
CAclubindia
