E-Invoice can’t be partially cancelled. It has to be fully cancelled.
The e-invoice mechanism enables invoices to be cancelled. This will have to be reported to IRN within 24 hours. Any cancellation after 24hrs could not be possible on IRN, however one can manually cancel the same on GST portal before filing the returns.
Yes, the e-invoice mechanism is expected to be rolled out in phases from 01st Jan 2020 on voluntary basis.
Initially, the e-invoice mechanism will be allowed for tax payers above a certain turnover or above a certain invoice value or also to volunteers.
Subsequently, it will be enabled for all tax payers in a phased step-wise manner.
Details of these will be published subsequently.