GST New Policy 2021


 

Invoice Modification


The e-invoice cannot be edited or corrected if there is an error, incomplete, or incorrect entry. Just cancelling the invoice/IRN and reporting a new document (with a new number) and generating a new IRN are options. Once an IRN has been created on IRP, no changes can be made. The GST portal can be used to make any adjustments to the invoice information submitted to IRP (while filing GSTR-1). These adjustments, however, will be reported to the appropriate officer.


E-Invoice Cancellation

Within 24 hours of the reporting invoice to IRP, a cancellation request may be made using the ‘Cancel API.' The cancellation of IRN will not be allowed if the linked e-way bill is active or checked by the officer during transit.


Invoicing through the internet

A notified class of registered persons must prepare an invoice by uploading the invoice's specific details to the Invoice Registration Portal (IRP) and receiving an Invoice Reference Number (IRN) In GST, the invoice copy containing, among other things, the IRN with QR Code provided by the notified supplier to the buyer is known as an "e-invoice."

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