The GST Common Portal (gst.gov.in) executes automated data-matching algorithms between GSTR-1, GSTR-3B, and your client’s GSTR-2B. Minor clerical mistakes during invoice preparation can trigger scrutiny notices (Form GST ASMT-10).
Charging intra-state taxes on an inter-state invoice is a statutory violation. If you erroneously charge CGST and SGST to an out-of-state recipient, they cannot claim ITC under their state code. Rectifying this requires issuing a formal Credit Note under Section 34 and re-issuing a new tax invoice.
Services must be identified by their official Service Accounting Code (SAC). Using generic labels like "Professional Work" or omitting SAC codes violates Rule 46(g).
Section 31 requires invoice serial numbers to be unique for each financial year. Generating non-consecutive numbers or resetting sequences mid-year creates audit flags during annual GSTR-9 reconciliation.