What passes the report silently, and how you will know — transcript

Play this as a presentation — one slide per step, with the same narration. Every word of every step is on this page.

This presentation is for the person who signs off the e-invoice month on the strength of a clean Discrepancies Report, and it is the one to hear before you sign again. In about ten minutes you will know four ways a month can be incomplete while the report reads clean, what each leaves on the screen, and the short check that catches all of them.

Step 1 — It has never spoken to LHDN

After this step you will know the first limit and its signature. The report compares your documents with BigLedger’s own e-invoice records. It does not pull back what LHDN holds. An invoice somebody keyed straight into the MyInvois portal, or one sent by another system before you moved to BigLedger, exists at LHDN and nowhere in this report. It cannot show up as a discrepancy because neither side of the report knows it. The signature is on the other screen: your MyInvois dashboard counts more documents for the month than the IRB Audit Summary does. When that happens, the difference is not a BigLedger fault to chase in the pools — it is a document that lives only at LHDN, and the reconciliation for it is done there.

Reference: My E-Invoice Admin Applet — 8. Monthly Report → Discrepancies Report

Step 2 — Skipped documents are listed as missing

After this step you will stop chasing receipts you deliberately did not report. When you mark a document Skip E-Invoice, no e-invoice record is created for it — that is the point. But the missing-document test asks only whether a record exists, and it runs with the skip filter switched off. So every skipped document meets the test and appears under exists in ERP, missing in e-invoice. The report tells you, but on a different tab: the ERP Transaction Summary carries a Skip E-Invoice Documents line with the count and amount. Read that line first, subtract it from the missing count, and what remains is the genuine gap. Twenty receipts skipped on purpose in a month, and still finalised, show as twenty missing; that is the report working, not a problem to fix. A voided receipt is on neither list, because both count finalised documents only.

Reference: E-Invoice Submission Mechanics — The discrepancy report: what “missing” means

Step 3 — A cancelled consolidated e-invoice leaves its receipts reading as reported

After this step you will check one column before you believe a zero. When a consolidated e-invoice is cancelled, the cancellation rewrites the header’s status and the request — and touches nothing else. The link rows that tie each receipt to that header stay active. The missing-document test keeps a document only when it has neither a header nor a link, and it never reads the header’s status, so every receipt inside the cancelled e-invoice still counts as matched. The month reads clean on the gap tab while none of it is at LHDN. So any month holding a cancelled consolidated e-invoice needs checking before you trust its zero. The one tell is the Cancelled figure on the IRB Audit Summary: it shows an amount, not a list, and a non-zero amount against cash bills is the moment to stop.

Reference: My E-Invoice Admin Applet — 8. Monthly Report → Discrepancies Report

Step 4 — A rejected e-invoice appears on no tab at all

After this step the report’s cleanest-looking failure will be visible to you. When LHDN rejects an e-invoice, the header stays and its status becomes Invalid. On the IRB Audit Summary an Invalid header is dropped: it is neither Internal Submission nor Cancelled. On the gap tab the document is not missing, because a header points at it. So a rejected e-invoice is absent from all three tabs, and a company with a dozen rejections reads zero in both directions. Once the month’s consolidation run has swept, a rejected sale under RM 10,000 has gone into the consolidated e-invoice under General Public instead. The tell is arithmetic: per document type, the ERP count, less Internal Submission and Cancelled, less the missing count with the skipped documents taken out of it, should be zero. Whatever remains is a rejection, and the work list is To IRB E-Invoice filtered to Invalid; below zero is usually a document voided after its e-invoice went out.

Reference: My E-Invoice Admin Applet — 5. Fixing an Invalid e-invoice from To IRB E-Invoice

Step 5 — Two rows that will always be zero, and one class of document that is never examined

After this step you will not wait for figures that cannot arrive. The IRB Audit Summary shows rows for e-invoices from e-commerce and for matched supplier e-invoices beside Internal Submission. Nothing in the platform fills either row: the code that would do it was never written, so they read zero on every report. Read them as placeholders. Separately, a document in a foreign currency is never counted on the ERP side, so a self-billed e-invoice for a US-dollar purchase can appear on the e-invoice side with nothing to match it — unmatched by construction, not an error, and not listed as an orphan either, because it still points at its document. And a document voided after its e-invoice went out drops off the ERP side while its record stays on the other; that is a cancellation job, not a report problem.

Reference: Month-end e-invoicing: run the consolidation and reconcile with LHDN — Step 7: Reconcile, and understand the five reasons a tally does not balance

Step 6 — The two-screen check that catches all four

After this step you will have a routine that the report alone does not give you. Screen one is the report: for each document type, run the arithmetic — ERP count, less Internal Submission and Cancelled, less the missing count with the skipped documents taken out of it — and write down the remainder and the Cancelled amount. Screen two is To IRB E-Invoice for the same company and month: filter to Invalid, and the count should equal the remainder plus any void after submission; then filter to Cancelled and consolidated, and there should be nothing, or a replacement e-invoice for each one you find. Finally compare the month’s document count with your MyInvois dashboard. Zero remainder, an empty Invalid list, no cancelled consolidated e-invoice without a successor, and a dashboard that agrees: that is a proved month, and each of the four silent cases would have broken one of the four tests.

Reference: My E-Invoice Admin Applet — 8. Monthly Report → Discrepancies Report

How the steps fit together

    flowchart TD
  s1["Step 1 — It has never spoken to LHDN"]
  s2["Step 2 — Skipped documents are listed as missing"]
  s3["Step 3 — A cancelled consolidated e-invoice leaves its receipts reading as reported"]
  s4["Step 4 — A rejected e-invoice appears on no tab at all"]
  s5["Step 5 — Two rows that will always be zero, and one class of document that is never examined"]
  s6["Step 6 — The two-screen check that catches all four"]
  s1 --> s2
  s2 --> s3
  s3 --> s4
  s4 --> s5
  s5 --> s6
  

Check yourself

Three to five questions on what you just heard. Every correct answer links to the page that makes it correct, so you can check the source, not just the mark.

Next: Prove the month for a group: three companies, three reports, one routine · Back to the series · Play this as a presentation