diff --git a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
index e6da6669ac2..07173a31c2b 100644
--- a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
+++ b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
@@ -545,7 +545,16 @@ class PurchaseInvoice(BuyingController):
 					from_repost=from_repost,
 				)
 			elif self.docstatus == 2:
+				provisional_entries = [a for a in gl_entries if a.voucher_type == "Purchase Receipt"]
 				make_reverse_gl_entries(voucher_type=self.doctype, voucher_no=self.name)
+				if provisional_entries:
+					for entry in provisional_entries:
+						frappe.db.set_value(
+							"GL Entry",
+							{"voucher_type": "Purchase Receipt", "voucher_detail_no": entry.voucher_detail_no},
+							"is_cancelled",
+							1,
+						)
 
 			if update_outstanding == "No":
 				update_outstanding_amt(
diff --git a/erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py b/erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py
index 30d26acf3a2..9b7b88973fa 100644
--- a/erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py
+++ b/erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py
@@ -1526,6 +1526,18 @@ class TestPurchaseInvoice(unittest.TestCase):
 
 		check_gl_entries(self, pr.name, expected_gle_for_purchase_receipt, pr.posting_date)
 
+		# Cancel purchase invoice to check reverse provisional entry cancellation
+		pi.cancel()
+
+		expected_gle_for_purchase_receipt_post_pi_cancel = [
+			["Provision Account - _TC", 0, 250, pi.posting_date],
+			["_Test Account Cost for Goods Sold - _TC", 250, 0, pi.posting_date],
+		]
+
+		check_gl_entries(
+			self, pr.name, expected_gle_for_purchase_receipt_post_pi_cancel, pr.posting_date
+		)
+
 		company.enable_provisional_accounting_for_non_stock_items = 0
 		company.save()