Can an e-Invoice be cancelled partially/fully?

An e-invoice can only be cancelled fully, not partially. Cancellation must be reported to the IRN within 24 hours of generation. Any attempt to cancel after 24 hours cannot be done on the IRN and must be manually cancelled on the GST portal before the returns are filed.

To cancel an e-invoice, the supplier must log into the GST portal and go to the "Invoices" section. From there, they can select the e-invoice they want to cancel and click on the "Cancel" button. The supplier will then be prompted to enter a reason for the cancellation. Once the cancellation is complete, the e-invoice will be marked as "Cancelled" and will no longer be available for viewing or reporting.

Here are some of the reasons why an e-invoice might be cancelled:

• The goods or services were not supplied as agreed.
• The goods or services were damaged or defective.
• The buyer did not pay for the goods or services.
• The buyer canceled the order.

If an e-invoice is cancelled, the supplier must issue a credit note to the buyer. The credit note must contain the same information as the original e-invoice, including the GST registration numbers of the supplier and buyer, the date of supply, the description of the goods or services, and the amount of GST payable.

The buyer must then enter the credit note into their GST records. The credit note will reduce the amount of GST that the buyer is liable to pay.

It is important to note that e-invoices cannot be modified after they have been generated. If there is an error on an e-invoice, the supplier must cancel the e-invoice and issue a new one.