Team GSTN has issued an Advisory on the time limit for Reporting Invoices on the IRP Portal

Margesh Rai

30 Mar, 2024

On 13.09.2023, the GSTN Team issued an advisory to the taxpayers on the time limit for Reporting Invoices on the IRP Portal. It informed the taxpayers that the Government has decided to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with the AATO greater than 100 crores. This is supposed to ensure timely compliance. The taxpayers under this category will not be permitted to report invoices older than 30 days on the date of reporting. The restriction will apply to all the document types whether it is Invoices, Credit Note or Debit Note, for which the IRB is to be generated. However, this restriction will not apply to taxpayers with AATO less than 100 crores. Sufficient time has been allotted to taxpayers to comply with this requirement as it would require changes to systems and it is proposed to be implemented from 01.11.2023 onwards.

For example: If an invoice is dated 01.11.2023, it cannot be reported after 30.11.2023. The validation built into the invoice registration portals will disallow the user from reporting the invoice after 30 days window. Therefore, it is essential for taxpayers to ensure that they report the invoice within 30 days window provided by the new time limit.