The Goods and Services Tax Network (GSTN) has issued a new advisory regarding the reporting of e-invoices on the Invoice Registration Portal (IRP). Effective from April 1, 2025, taxpayers with an Aggregate Annual Turnover (AATO) of ₹10 crores or more will face a reduced reporting timeframe. This update lowers the threshold from the previous ₹100 crores, mandating that e-invoices, including invoices, credit notes, and debit notes, must be reported within 30 days of the invoice date. For instance, an invoice dated April 1, 2025, must be reported by April 30, 2025. After this 30-day window, the system will not permit reporting, reinforcing the necessity for timely compliance. Importantly, taxpayers with an AATO of less than ₹10 crores will not be subject to this restriction at this time. The advisory serves as a reminder for affected taxpayers to adjust their reporting practices accordingly to meet the new requirements and ensure compliance ahead of the April deadline.
Goods And Service Tax
Advisory: Time Limit for Reporting e-Invoice on the IRP Portal – Lowering of Threshold to AATO 10 Crores and Above
Nov 5th, 2024
Dear Taxpayers,
1. With reference to the earlier advisory dated 13th September 2023 (https://taxguru.in/goods-and-service-tax/government-imposes-30-day-invoice-reporting-limit-large-taxpayers.html), where a time limit of 30 days for reporting e-Invoices on IRP portals for taxpayers with an AATO of 100 crores and above was implemented, the threshold has now been lowered to cover taxpayers with an AATO of 10 crores and above.
2. Therefore, from 1st April 2025, taxpayers with an AATO of 10 crores and above would not be allowed to report e-Invoices older than 30 days from the date of reporting on IRP portals.
3. This restriction would apply to all document types (Invoices/Credit Notes/Debit Notes) for which an IRN is to be generated.
4. For example, if an invoice is dated 1st April 2025, it cannot be reported after 30th April 2025. The validation built into the invoice registration portals (IRP) would disallow the user from reporting the e-Invoice after the 30-day window. Hence, it is essential for taxpayers to ensure that they report the e-Invoice within the 30-day window provided by the new time limit.
5. It is further clarified that there would be no such reporting restriction on taxpayers with an AATO of less than 10 crores as of now.
6. To provide sufficient time for taxpayers to comply with this requirement, the above limit would come into effect from 1st April 2025 onwards.
Thanks,
Team GSTN
