E-Invoice Portals: New 30-Day Reporting Deadline
Advisory on NEW Time limit for Reporting of Invoices on the IRP Portal
Time Limit: The GST Authority to impose a time limit of 30 days for reporting of invoices from date of invoice, on e-invoice portals.
Turnover Limit: 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.
Example: For example, if an invoice has a date of Nov. 1, 2023, it cannot be reported after Nov. 30, 2023. This validation will come into effect from 1st Nov, 2023.
Here is a tabular overview of the GST Authority's decision, which will take effect on November 1, 2023, to extend the 30-day deadline for reporting invoices on e-invoice portals to taxpayers with AATO (Aggregate Annual Turnover) larger than or equivalent to 100 crores:
| Particulars | Details |
| Applicability | Taxpayers with AATO ≥ 100 crores |
| Time Limit for Reporting | 30 days from the date of the invoice |
| Document Types Affected | All document types requiring IRNs (including Credit/Debit notes) |
| Example | An invoice dated Nov. 1, 2023, cannot be reported after Nov. 30, 2023 |
| Effective Date | 1st November 2023 |
Refer above advisory on below link:
https://einvoice1.gst.gov.in/Documents/advisory080923.pdf
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