Q. 587 We are coming under E Invoicing wef 1.10.22. Our Staff did one invoice of “Bill to Ship to” from Goa to Bahadurgad of about 12.59 Lakhs ion 30.01.2023 including GST. Now the E way bill was generated externally. The goods have reached. However the QR code and E invoicing somehow remained to be generated for this particular bill. Our Query is (1) What are the repercussion for not generating IR / QR code for the bill including impact on ITC to buyer and Penalty to the Seller ? (2) Is it possible to rectify this by was of a credit note for the said bill and issue a fresh bill for current date with Proper QR code/ etc ? Then what could be the implications for the same ? (3) Is there any other way we can rectify this defect ?

Ans. The invoice is not considered a valid invoice. The invoice data will not be reflected in the returns, therefore the buyer cannot claim ITC. 

Q. 586 E-Commerce data (Swiggy and Zomato) which table under fill up in From GSTR-1 and GSTR-3B ? Because of restaurant food sales on swiggy and zomato and not charge tax by restaurant and swiggy and zomato GST paid to government. 

Ans. In GSTR-3B you are required to report in Table 3.1.1 In GSTR-1 you can use Table 14.

Q. 585 Export of services – Invoice raised without payment of tax (under LUT) in FY 2020-21 in the month of March 2021, now credit note raised against that Invoice in current FY. can we consider this credit note and upload in GSTR-1 of current month? if answer is no please specify the section.

Ans. As per sub-section 2 of section 34, credit note cannot be considered in GSTR-1 of the current month.