[Breaking] E-Invoices Older Than 30 Days Not Allowed on IRP Portals for Taxpayers with ₹10 Crore AATO: GSTN Issues Important Advisory

The Goods and Services Tax Network (GSTN) has lowered the threshold limit for the time allowed to report e-invoices on the IRP portal to an Aggregate Annual Turnover (AATO) of Rs. 10 crores, effective from April 1, 2025. It has issued an advisory on November 5th 2024.

This revision follows an earlier guideline issued on September 13, 2023, which imposed a 30-day reporting limit on e-invoices for businesses with an AATO of ₹100 crores and above.

However, from April 1, 2025, this threshold will be lowered, requiring businesses with an AATO of ₹10 crores and above to adhere to the same 30-day reporting deadline for e-invoices on the Invoice Registration Portal (IRP).

This updated limit will apply to all types of documents, including invoices, credit notes, and debit notes that require an Invoice Reference Number (IRN).

Under this new rule, taxpayers must ensure that their e-invoices are reported within 30 days from the invoice date to remain compliant. For instance, an invoice dated April 1, 2025, must be reported by April 30, 2025, as the IRP system will not accept invoices after the 30-day period. This advisory does not apply to businesses with an AATO below ₹10 crores, who currently remain exempt from this reporting constraint.

The GSTN Advisory says that :

"1. With reference to the earlier advisory dated 13th September 2023 (https://einvoice.gst.gov.in/einvoice/newsandupdates/read-602), where a time limit of 30 days for reporting e-Invoices on IRP portals for taxpayers with an AATO of 100 crores and above was implemented, the threshold has now been lowered to cover taxpayers with an AATO of 10 crores and above.

2. Therefore, from 1st April 2025, taxpayers with an AATO of 10 crores and above would not be allowed to report e-Invoices older than 30 days from the date of reporting on IRP portals.

3. This restriction would apply to all document types (Invoices/Credit Notes/Debit Notes) for which an IRN is to be generated.

4. For example, if an invoice is dated 1st April 2025, it cannot be reported after 30th April 2025. The validation built into the invoice registration portals (IRP) would disallow the user from reporting the e-Invoice after the 30-day window. Hence, it is essential for taxpayers to ensure that they report the e-Invoice within the 30-day window provided by the new time limit.

5. It is further clarified that there would be no such reporting restriction on taxpayers with an AATO of less than 10 crores as of now.6. To provide sufficient time for taxpayers to comply with this requirement, the above limit would come into effect from 1st April 2025 onwards."