New Time limit of 30 days for Reporting of Invoices on the IRP Portal

The National Informatics Centre (NIC) has released an advisory on 11/09/2023 regarding the new time limit of 30 days which has been imposed on reporting of the invoices via the Invoice Registration Portal (IRP).

New Time limit of 30 days for Reporting of Invoices on the IRP Portal

Taxpayers have been notified that the Goods and Services Tax (GST) authorities have established a 30-day time span for submission of invoices, calculated from the invoice date, on e-invoice platforms. This restriction is applicable for taxpayers in the bracket of an Aggregate Annual Turnover (AATO) of Rs 100 crores or more. Consequently, taxpayers within this specific category will be prohibited from reporting invoices beyond 30 days from the invoice date.

The NIC has emphasized that this limitation will be applicable to all document types requiring the generation of Invoice Reference Numbers (IRNs). As a result, both Credit and Debit notes must also be reported within the 30-day window from their date of issuance. For instance, if an invoice is dated November 1, 2023, the deadline for reporting it would be November 30, 2023.

This new requirement and validation process will be enforced starting November 1, 2023.

New Time Limit of 30 Days for Reporting Invoices on the IRP Portal: GSTN Advisory

In an important update for taxpayers, GSTN has issued advisory dated 13th September 2023 that the Government has mandated a reporting limit of 30 days for old invoices, on the e-invoice IRP portal. This rule applies specifically to taxpayers with AATO above Rs 100 crores.

Under this new compliance measure, taxpayers are ineligible to report invoices that are older than 30 days. This applies across all types of documents (including Invoices, Credit notes, Debit notes) for which Invoice Reference Number (IRN) needs to be generated.

As an example, an invoice dated November 1, 2023, must be reported by November 30, 2023. The inbuilt validation mechanism in the invoice registration portals will disallow reporting beyond this time limit of 30 days, therefore it’s crucial for taxpayers to adhere to the same.

Further, GSTN has clarified that there are currently no such reporting restrictions for taxpayers having AATO up to Rs 100 crores.

Realizing the fact that the operational changes may be required at the end of the taxpayers, the GSTN plans implement this compliance requirement from November 1, 2023, onwards to allow taxpayers adequate time to adapt their systems.

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