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All Provisions for IRN Cancellation Under GST with Rules

Steps for Cancellation of IRN Under GST on E-invoice Portal

Slowly and steadily the government is building the e-invoicing important for the bigger number of suppliers, therefore, paving way for the cancellation of IRN. Presently an e-invoice is important for the enrolled people whose turnover exceeds Rs 100 cr in the FY. But from 1/04/2021 e-invoice is set to be mandated for all the enrolled individuals who have the average turnover exceeding Rs 50 cr in the FY.

As per that it is mandatory to know the generation and the revocation of the Invoice Reference Number (IRN). This discussion shows all the provisions with respect to the revocation of the Invoice Reference Number.

Primary Reasons for Cancellation of IRN

Cancellation of IRN might be there towards the invoice which is previously uploaded in the Invoice Registration Portal (IRP) and for which IRN is generated. There are some causes for the revocation of the cancellation of IRN through the supplier and is mentioned as:

  • Cancellation of order by the buyer
  • Mistakes in e-invoice
  • Incorrect/ wrong entry in e-invoice
  • Duplicate entry

Most Important Rules for Cancellation of Invoice Reference Number

There are guidelines mentioned with respect to the cancellation of IRN:

Quick Guide to Cancel Invoice Reference Number Via Portal or Software

So to refuse out the IRN in 24 hour of generation of IRN the supplier will not take any of the mentioned modes:

  1. Cancellation through the e-invoice portal; or
  2. Cancellation via ERP/ accounting software by using API direct integration or GSPs integration with the portal.

Steps to be followed for refusing the IRN through the e-invoice portal:

Step 1 – Go to the website on the given link https://einvoice1.gst.gov.in/.

Step 2 – Tap on ‘Login’ and insert the appropriate ‘User name’; ‘Password’ and characters shown in the image.

Step 3 – Select ‘e-invoice’

Step 4 – Choose out ‘Cancel’ from the drop-down list

Step 5 – Go to either ‘Ack No.’ or ‘IRN’

Step 6 – Tap on ‘Go’

Step 7 – the particular e-invoice will be shown. Choose out the cancelled cause from the drop down list and show the remarks.

Step 8 – Click ‘Submit’

The revocation of the IRN is simple and quicker when it is executed through ERP or accounting software through API direct integration or GSPs integration through a portal. In this, the supplier will be required to mark the corresponding invoice as cancelled. As per that the software will automatically integrate through the invoice enrolled portal (e-invoice portal) for revocation of the IRN.

Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check."

Published by Arpit Kulshrestha
Arpit Kulshrestha seeks higher interests in financial services, taxation, GST, I-T, etc. Writes articles with depth knowledge and is extensive for the same. The resources provide effective articles for the products of SAG infotech which provides taxation and IT software. Writing from observations and researching makes his articles virtuous. View more posts
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