National Informatics Centre Advisory on NEW Time limit for Reporting of Invoices on the IRP Portal.

Time limit of 30 days for reporting invoices from date of invoice is imposed on e-invoice portals is applicable for taxpayers with AATO greater than or equal to 100 crores from Nov 01, 2023.

The GST e-invoice system issued an Update on September 11, 2023, indicating that, as per the directives of the GST Authority, a 30-day time limit for reporting invoices from the date of their issuance is now mandatory for e-invoice portals. This requirement applies to taxpayers with an Aggregate Annual Turnover (“AATO”) equal to or exceeding 100 crores and will be effective from November 1, 2023.

It is to update you that it has been decided by the GST Authority to impose a time limit of 30 days for reporting of invoices from date of invoice, on e-invoice portals. This time limit is applicable for taxpayers with AATO greater than or equal to 100 crores. Hence, the taxpayers in this category will not be allowed to report invoices older than 30 days on the date of reporting.

Please note that this restriction will apply to the all document types for which IRNs are to be generated. Thus, the Credit / Debit note will also have to be reported within 30 days of issue from date of issue. For example, if an invoice has a date of November 1, 2023, it cannot be reported after November 30, 2023.

This validation will come into effect from November 1, 2023.