Made a Mistake on an E-Invoice? The 24-Hour Cancel Rule and What to Do After
An e-invoice can be cancelled on the Invoice Registration Portal only within 24 hours of generating the IRN, and only in full. The same invoice number cannot be reused. After 24 hours, correct it with a credit or debit note reported on the IRP, or amend permitted details in GSTR-1.
A billing clerk generates an e-invoice with the wrong GSTIN, or the wrong rate. In a paper world, you would tear it up. With e-invoicing, you have 24 hours.
The rules
- ✓An e-invoice can be cancelled on the Invoice Registration Portal (IRP) within 24 hours of generating its IRN.
- ✓Cancellation is all or nothing. You cannot partly cancel or edit an e-invoice on the IRP.
- ✓After cancellation, the same invoice number cannot be used again for an IRN. Issue a fresh invoice with a new number.
- ✓If an e-way bill was generated with the invoice, cancel the e-way bill first.
After 24 hours
You cannot cancel on the IRP. Choose the right correction:
| Mistake | Correction |
|---|---|
| Wrong amount, too high | Credit note, also reported on the IRP |
| Wrong amount, too low | Debit note or supplementary invoice, also reported on the IRP |
| Wrong buyer GSTIN | Credit note for the full invoice, then a fresh invoice to the right GSTIN |
| Wrong rate | Credit or debit note for the difference, or credit note and fresh invoice |
| Typing error in a non-tax field | Amend in GSTR-1, where allowed |
Remember that credit notes to registered buyers now need the buyer's action in IMS before your tax goes down.
If you report within the 30-day limit
Businesses with turnover of ₹10 crore or more must report invoices to the IRP within 30 days of the invoice date. A cancelled invoice re-issued later must still meet that limit for the new invoice date.
A worked example
A Rajkot pump maker generated an e-invoice at 11 am for ₹2,36,000 to the wrong branch of a customer. It noticed at 4 pm the same day, cancelled the e-way bill and the IRN, and issued invoice number INV-0412 to the correct GSTIN. The cancelled number INV-0411 stays in its series as cancelled.
How to reduce errors
- ✓Pull the buyer's GSTIN from the purchase order and validate it before generating the IRN.
- ✓Use item masters with fixed HSN and rate.
- ✓Have a second person check large invoices before IRN generation.
- ✓Review the day's e-invoices before the 24-hour window closes.
Frequently asked questions
Does a cancelled e-invoice show in GSTR-1?
Cancelled IRNs are removed from the auto-populated GSTR-1 data.
Can the buyer reject it instead?
The buyer can reject it in IMS, but you still need to correct it on your side.
Can I cancel on the GST portal?
No. Cancellation is done on the IRP, usually through your billing software.
Sources
- ✓GST e-invoicing in 2026, Sleet
- ✓Advisory on updates to e-way bill and e-invoice systems, Maharashtra GST
This is a summary, not legal advice. Confirm with your chartered accountant.
Written by
Founder, Airwix Technologies (Sleet)
Vatsal Sutariya is the founder of Airwix Technologies in Ahmedabad, the company that builds Sleet: SleetHR for HR and payroll, and Sleet Accounting for GST billing and books. He writes about GST, invoicing, business tax and choosing software for Indian businesses, and checks each rule against the official notification before it is published.
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