GST new rule : No input tax credit if e-invoice not uploaded within 30 days

GST new rule: The Goods and Services Tax Network (GSTN) has introduced a change to the e-invoicing process for businesses. Starting April 1, 2025, taxpayers with an annual aggregate turnover (AATO) of ₹10 crore and above must upload e-invoices to the Invoice Registration Portal (IRP) within 30 days from the date of invoice issuance.

Currently, this 30-day restriction applies only to businesses with an AATO of 100 crore or more. However, from April 2025, it will apply to a much larger group of taxpayers, significantly impacting smaller businesses.

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What happens if e-invoice is uploaded late?

GSTN has made it clear that if an e-invoice is not uploaded within 30 days, it will be automatically rejected by the IRP. For example, if an invoice is dated April 1, 2025, it must be uploaded by April 30, 2025. The system will not accept any submissions past this deadline.

Consequences of delayed upload

Delays in uploading e-invoices can lead to multiple issues. For sellers, late submission could delay tax payments. Buyers may face disallowed input tax credits, impacting their ability to claim refunds. In cases where the transaction is GST exempt, no tax or input credit would be involved, but timely uploads remain necessary for records and account reconciliation.

Read Also: Mechanism for barring of GST Return on expiry of 3 years to be in motion early next year

In a separate development, the GSTN has launched Form GST DRC-03A, a new tool on the GST portal designed to help taxpayers manage their tax demands. This form is ideal for taxpayers who have already made payments using the DRC-03 form but need to apply these payments directly to a specific GST demand order.

Taxpayers often use Form DRC-03 to pay off GST demands voluntarily or for other purposes. However, when these payments aren’t linked to an official demand order, they can leave gaps in the liability register, leading to mismatched records. Form GST DRC-03A solves this issue by letting taxpayers link their DRC-03 payments directly to a corresponding demand order, keeping the liability ledger accurate and up-to-date.