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Invoice Mistake

04 May 2020

ABC Pvt Ltd having register office at Karnataka, sold the goods to PQR Ltd, invoice was bill to Mumbai and goods ship to as Bangalore Branch Office, also discharged the IGST liability.
Now when the invoice has reached the Finance team of PQR Ltd they are requesting to revise invoice with bill to and ship to both as Bangalore address i.e charging SGST & CGST.

Can I rise a credit for Invoice billed to Mumbai ?
How to issue revised invoice to Bangalore?

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9 Replies

CA Altamush Zafar (GST Consultant) (15971 Points)
Replied 04 May 2020

Best way can be to rectify the invoice in GST portal or you can issue a credit note to Mumbai and new invoice to Bangalore

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ssubramanyam subbus (59 Points)
Replied 04 May 2020

But conditions for issuing credit note are not satisfied

CA Altamush Zafar (GST Consultant) (15971 Points)
Replied 04 May 2020

Yes it is as it was not a supply to Mumbai GSTIN. Each GSTIN is a different person in GST. But as I said best way will be to rectify the invoice in your GSTR-1.

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 04 May 2020

@ Mr Ssubramanyam subbus.,

As per my view rectification or amendment is not possible for change of POS.
So, If You want to change then better prepare CN against the Invoice & Issue a new one to Bangalore...

Note : If You are not filed the invoice in GSTR 1 return then You can revise the Invoice...

(Guest)

The solution is ideal for situation if the invoice value is less than 50K. Suppose if the invoice is greater then 50k and materials dispatched via way bill. Then we will not be able again generate way bill as there is no movement of goods and services for the new invoice. How to proceed?