Legal analysis: in the month when the general taxpayer issues a special invoice, the sales are returned, and the invoicing is wrong. If the returned invoices and deductions meet the conditions for invalidation, they shall be invalidated; If an error is found during issuance, it can be invalidated immediately.

Legal basis: Article 13 of the Provisions on the Use of Special Invoices for Value-added Tax stipulates that general taxpayers shall be deemed as invalid if they receive returned invoices and deductions that meet the conditions for invalidation in the month when special invoices are issued; If an error is found during issuance, it can be invalidated immediately. Invalid special invoices are treated as "invalid" in the anti-counterfeiting tax control system, and each copy of paper special invoices is marked with the word "invalid" and kept.