If you return the goods, you will generally return the invoice. Otherwise, you will violate the law and defraud the state for tax refund, and even bear criminal responsibility in serious cases. I don't think there will be a situation where the customer doesn't return it to you.

Now it is the customer who returns it to you. There are several situations:

First, let the customer apply for a red-letter invoice in duplicate, and then get it for national tax review. After the national tax is approved, I will issue you a red-ink invoice notice, and you can issue a red-ink invoice.

The second is to send electronic notification in its own billing subsystem, and the following process is the same as the first one.

One more thing, it doesn't matter if the invoice is returned for the New Year, but it must be applied within 90 days, otherwise it will be invalid and the tax paid will not be refunded to you.