Latest Updates Related To E-Invoicing In GST

GSTN Advisory📜 - 30 Days Time Limit for Generation of E- Invoice :

• • From 1st April 2025, Taxpayers with an Aggregate Turnover of 10 crores and above, would NOT ❌ be allowed to report E-Invoices older than 30 days.
  • It means, starting 1st April 2025, Taxpayer with an Annual Aggregate Turnover (AATO) of Rs. 10 crore and above must report ✅ their E-invoices within 30 days of invoice generation.
  • Earlier , this 30-day reporting limit is applicable only to Taxpayers with AATO of Rs. 100 crore or more.
  • This 30 days limit is also applicable for GST Debit Note / Credit Note issued by Supplier
  • Example - Invoice dated April 1, 2025, must be uploaded and reported by April 30, 2025. If the taxpayer fails to do so, the portal will not allow generation of E-Invoice.
  • Care to be taken by Businesses :
    • • Necessary checks and balances should be implemented to ensure IRN is generated for each Invoice / GST- DN-CN.
      • Validation mechanism should be built into to identity cases where IRN is not generated.