» Yes. Cancellation of IRN can be done within 24 hours from reporting the invoice to IRP, once its connected E-Waybill, if generated is cancelled first.
» However, if the connected e-way bill is active or verified by the officer during transit, the cancellation of IRN cannot be permitted.
» In case of cancellation of IRN, GSTR-1 also will be updated with such ‘cancelled’ status.