30 days for reporting invoices on e-invoice portals for taxpayers with 100 cr from 01.11.23

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. 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.

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.

 

Source - https://einvoice1.gst.gov.in/Documents/advisory080923.pdf