GSTN displays Error for Preparation of E-Way Bill if IRN is generated 2 days prior in absence of Specific Provision in GST Act

GSTN - E-Way bill - IRN - GST Act - Taxscan

The Goods and Service Tax Network (GSTN) has been displaying errors for the preparation of E-Way bill if IRN is generated 2 days prior in absence of a specific provision in the GST Act.

It is noteworthy that the restriction which is in the form of error shown on the GST portal imposed by the GSTN is not backed by any provision under the GST Law. The restriction imposed by GSTN is without the authority of law and no GST amendment or notification expressly or impliedly elaborates on such restriction.

Consequently, many taxpayers are facing acute difficulty in preparing the E-Way bills if the IRN has been generated 2 days prior.

“GSTN is not allowing to prepare E-Way bill if IRN is generated 2 days before …. To my knowledge, no such provision is there in GST Law … But GSTN is coming with such restriction … I think this Restriction by GSTN is without the authority of law or might be soon we can see an amendment in GST Rule to that extent,” one of the taxpayers while expressing his dissatisfaction and anguish towards the restriction imposed by the GSTN said.

1 GSTN - GSTN - E-Way bill - IRN - GST Act - Taxscan

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