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GST Advisory No. 543: No Permission to Report Older e-Invoices for Businesses with AATO Above ₹10 Crores

GST Advisory No. 543: Time Limit for Reporting e-Invoices

Businesses with Aggregate Annual Turnover (AATO) greater than Rs 10 crore from April 1, 2025, will not be permitted to report e-invoices older than 30 days on the reporting date under the goods and services tax (GST).

The same reform will ensure the GST payment within time and shall govern the delays in the reporting of tax invoices, facilitating the GST ecosystem as a whole.

Previously this time limit restriction was applied to the taxpayers with AATO more than or equal to 100 crores.

The taxpayer from 1st April 2025 with an AATO of 10 crores and more than that shall not be permitted to report the e-invoices older than 30 days from the reporting date on the IRP portals, as per the issued advisory by the GST e-invoice system.

GST Invoice Advisory for Time Limit Reporting

The e-invoice system is for the GST-registered person to upload all the business-to-business (B2B) invoices in the Invoice Registration Portal (IRP).

The IRP generates and returns a unique Invoice Reference Number (IRN), which is a digitally signed e-invoice, and a QR code to the user.

It was mentioned under the advisory that the same limitation shall be applicable before all the document types for which the IRNs are required to get generated along with the credit, and debit notes.

It was said under the advisory that the April 1 due date is been furnished enough time for the assesses to follow with the same pre-requisite.

Read Also: GST E-invoicing Limit for Taxpayer T.O. Exceeding 5 CR

Before that, the government levied a time limit for the business having a turnover of more than Rs 100 crore, w.e.f November 2023.

Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check."

Published by Arpit Kulshrestha
Arpit Kulshrestha seeks higher interests in financial services, taxation, GST, I-T, etc. Writes articles with depth knowledge and is extensive for the same. The resources provide effective articles for the products of SAG infotech which provides taxation and IT software. Writing from observations and researching makes his articles virtuous. View more posts
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