30-day time limit for GST e-invoice reporting

GST e-invice

The GST e-invoice system announced the enforcement of a 30-day time limit for reporting invoices on e-invoice portals, effective November 1, 2023. The new time limit applies to taxpayers with an aggregate annual turnover of Rs 100 crore or more.

Under the updated advisory by the National Informatics Centre, taxpayers falling into this category will no longer be permitted to report invoices that are older than 30 days from the date of reporting. This restriction encompasses all document types for which Invoice Reference Numbers (IRNs) are required.

The time limit also extends to credit and debit notes, mandating that they must be reported within 30 days from the date of issue. This means that invoices and related documents, such as credit and debit notes, must be reported promptly to comply with the new regulation.

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The e-invoice system is for a GST-registered person to upload all the B2B invoices to the Invoice Registration Portal. This development comes as part of ongoing efforts by the GST Authority to refine and strengthen the Goods and Services Tax (GST) framework, ensuring transparency and accuracy in reporting while simplifying tax compliance for businesses.

An expert said, “The GST ecosystem will set a 30-day reporting deadline for invoices on the E-invoicing portal. The new rule would apply to large taxpayers with a threshold revenue of Rs 100 crores and above.

As a result, large taxpayers would not be permitted to declare invoices over 30 days old at the time of reporting.” “The government initially proposed a 7-day time limit for such invoice reporting in April 2023, but the industry strenuously objected. The deadline has been extended to 30 days, which ought to be enough,” expert added.

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The GST e-Invoice System has also enabled the ‘E-Invoice voluntary enablement’ for Financial Year 2022-23. The mandatory current e-invoice limit is Rs 5 crore which implemented on the phased manner is as follows:

Notification No. Effective From Turnover
61/2020 – Central Tax 01.10.2020 Rs 500 Cr
88/2020 – Central Tax 01.01.2021 Rs 100 Cr
05/2021 – Central Tax 01.04.2021 Rs 50 Cr
01/2022 – Central Tax 01.04.2022 Rs 20 Cr
17/2022 – Central Tax 01.10.2022 Rs 10 Cr
10/2023 – Central Tax 01.08.2023 Rs 5 Cr
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Irrespective of the turnover, e-invoicing in GST is not applicable to various categories of registered persons as detailed in CBIC notification No. 13/2020, including:

  • Insurer, banking company, or an NBFC
  • Goods transport agency
  • Registered individuals supplying passenger transportation
  • An SEZ unit
  • A government department or local authority
  • Registered individuals supplying services via admission to the exhibition of cinematographic films in multiplexes
  • Person dealing in B2C transactions only

GST taxpayers are subject to E-Invoice if their aggregate turnover is more than the prescribed limit. Aggregate turnover includes all types of outward supplies (sales or services) whether it is B2B or B2C, SEZ or Exports, Taxable or Exempted, everything put together needs to be accumulated to check the turnover limit for e invoicing applicability.


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