Any mistakes made on invoices before delivery, current process direct issue CN to contra. But IRBM directly notify customer for the wrong invoice, customer might reject. Hard copy need to send to customer?

Buyer has the right to request documents related to any transaction between Supplier.  Hence, it is recommended to provide the Credit Note together with the canceled Invoice (Showing as Contra) to the Customer.  For our internal reconciliation purpose, any “Rejected” e-Invoice must be supported with a Credit Note.  There is no contradiction in the process.