A credit note invoice reference gap needs evidence linking the credit to the original taxable supply. IRAS says the original tax invoice number and date should appear on a credit note. If this is not possible, other documentary evidence must show that GST was accounted for on the original supply.

Accounting records, calculator and glasses on a desk
Illustrative photograph by Cht Gsml.

Explain why the invoice cannot be identified

Record the customer, returned goods or adjustment, credit reason and amount. Keep the documents showing why a particular original invoice cannot be matched. Do not create a fictitious invoice number to make the credit note look complete.

IRAS gives returned goods that cannot be identified with a particular tax invoice as an example. That is different from simply failing to look for an invoice that remains available in the company’s records.

Assemble a supported transaction trail

Gather relevant sales records, customer correspondence, returns documentation and the accounting trail for the original supply. Ask the GST reviewer whether the evidence demonstrates that GST was accounted for. A refund bank entry alone may show cash movement without proving the original tax treatment.

Check the other required credit-note particulars separately. Alternative evidence for an unavailable invoice reference does not remove the remaining document requirements.

Example: a return covers several earlier deliveries

The customer returns indistinguishable items supplied through more than one delivery. Preserve the sales and return records and explain the matching limitation. Have the reviewer assess the supporting GST evidence instead of assigning the return arbitrarily to one invoice.

Approve the adjustment separately

Ask the accountant to determine the correct GST adjustment and reporting period under current guidance. Record any further document request and the review conclusion. Keep the evidence with the credit note so a future reviewer can understand the gap and how it was resolved.

Related practical guidance

For the surrounding records and responsibilities, see bookkeeping basics, company records to keep, bookkeeping and accounting.

Official guidance: IRAS official guidance.

Help with your company records

For accounting, bookkeeping and related compliance support, contact Raffles Corporate Services at [email protected] or WhatsApp +65 8501 7133. Tell us which records or process need attention so we can discuss the relevant next steps.