GSTN issued Advisory on Time limit for Reporting Invoices on IRP Portal

The Goods and Services Tax Network (GSTN) has issued Advisory on Time limit for Reporting Invoices on IRP Portal.

It is to inform you that it has been decided by the Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than 100 crores.

To ensure timely compliance, taxpayers in this category will be prohibited from reporting invoices that are more than 30 days old on the date of reporting.

Please keep in mind that this restriction applies to all document types (invoices/credit notes/debit notes) for which IRN will be generated.

For example, if an invoice has a date of November 1, 2023, it cannot be reported after November 30, 2023. The validation built into the invoice registration portals will disallow the user from reporting the invoice after the 30 days window. Hence, it is essential for taxpayers to ensure that they report the invoice within the 30 days window provided by the new time limit.

It is further to clarify that there will be no such reporting restriction on taxpayers with AATO less than 100 crores, as of now.

To give taxpayers enough time to comply with this requirement, which may necessitate changes to your systems, it is proposed that it be implemented beginning November 1, 2023.