Gstr with Eway bill

This discussion addresses a scenario where a GST invoice, initially uploaded to GSTR-1 with an E-way bill, was cancelled by the purchaser months later without a debit note. The advice clarifies that a supplier must issue a credit note to cancel an invoice, as a purchaser cannot unilaterally cancel a sale. This credit note should be reported in GSTR-1 to reduce the supplier's tax liability, with specific attention to the reasons for issuing credit notes as per Section 34 of the CGST Act 2017.