Guides · Table 13 · GSTR-1 · 5 min
Table 13: what counts as a document issued
Invoice series, cancellations, and the zero-value invoices that are easy to count on the wrong side.
The table asks a simple question
For each series of documents you issue, Table 13 wants the first number, the last number, how many that range spans, how many were cancelled, and how many were actually issued.
Marketplace reports do not answer it directly
A report shows the documents that had activity in the period, not the numbers your system burned. A range therefore has to be inferred, and any number missing from it is either a cancellation or a document with no activity this month.
Most tools silently declare every gap a cancellation. That is usually right and occasionally wrong, and the difference matters when a scrutiny officer asks for your invoice register.
Zero-value invoices still count
A free replacement carries no consideration, so it adds nothing to turnover. It did consume an invoice number, so it is a document issued. Counting it as a cancellation understates documents issued and overstates cancellations, both by the same amount.
What fynxIQ does differently
It reports the range and then names every missing number in the gap, so you can check them against your own register and confirm the cancellation count instead of discovering it later.
Check this on your own return
fynxIQ runs this check automatically on every return it prepares, in integer paise, and blocks the download when it fails. The free plan covers two returns a month.
Last updated 30 August 2026. This is general information about how GSTR-1 works, not advice about your particular return.
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