IRN cancellation, time limit and amendments

The rule

An IRN can be cancelled only within 24 hours of generation, and only in full. Partial cancellation is not allowed.

How to cancel

1. Cancel any e-way bill generated with that IRN first. The IRP won't cancel an IRN while its e-way bill is active.
2. Cancel the IRN on the IRP (portal or API) with a reason: duplicate, data entry mistake, order cancelled, or other.
3. Cancel the same invoice in your books so GSTR-1 stays in sync.

After 24 hours

• The IRN cannot be cancelled.
• Issue a credit note (full or partial) and report it to the IRP as a CRN.
• Wrong buyer GSTIN? Issue a credit note to the wrong party, then a fresh invoice to the correct one with a new number.

Amendments

There is no amendment on the IRP. Small corrections (like a wrong place of supply or buyer GSTIN) can be made through GSTR-1 amendment, but the e-invoice record stays as registered. Many auditors prefer the credit-note route because the paper trail is cleaner.

Sources

• E-invoice system: user manual, FAQs and validation rules