IRD Reverse Entry Register

The IRD Reverse Entry Register lists invoices that were cancelled after being issued, with the original number, the cancellation date, the user who cancelled and the reason entered. Because the 2082 procedure forbids deleting any bill, cancelling in BRAccount keeps the document, reverses its GL rows and records the cancellation in this register and in the CBMS sync, so the IRD can see that invoice numbers never vanish from the sequence. A gap in numbering without a matching reverse entry is what an auditor treats as a hidden sale. Open this register before each VAT return to be sure every cancellation of the month was reported. A cancelled duplicate invoice shows its original number, cancel date and reason.

VAT reversed = VAT on the cancelled invoice; cancelled bills are excluded from the month's output VAT

1. 01Cancel an issued invoice only from the document itself, entering the reason when asked.
2. 02Go to Nepal IRD > Reverse Entry Register.
3. 03Set Company, From Date and To Date for the Nepali month.
4. 04Read Bill No, Bill Date, Cancel Date, Cancelled By, Reason and VAT per row.
5. 05Match each row to a cancelled entry in the CBMS Sync Log; resync any that failed.
6. 06Export with Menu > Export and file it with the VAT return.

Open before the VAT return to prove cancelled invoices were reported, not hidden.

A cancelled duplicate invoice shows the original number, cancel date and the reason entered.