A business example
A supplier's sales register contains an invoice that was cancelled before supply, but its draft outward-supply data still includes it.
Sales records
Identify the cancelled invoice and retain the cancellation evidence.
Draft statement
Find the same document in the outward-supply data.
Reconcile
Resolve the difference using the applicable reporting process before finalising.
What this shows
An invoice count alone will not reveal whether the right documents were reported. Compare document status and values as well.
What it is often confused with
Reporting outward supplies is separate from reconciling and discharging the tax liability in GSTR-3B.
What to look at in your business
Retain the sales-to-return reconciliation and filing acknowledgement.
Context and further reading
GST portal: invoice furnishing manual. This reference supports the terminology; use the linked guide for applicability and operative requirements.
Kosha.Services · Updated 2 October 2026