New 30-Day E-Invoice Rule from April 1, 2025: What Businesses Need to Know
From April 1, 2025, businesses with Rs. 10 crore+ turnover must report e-invoices within 30 days.
30-day e-invoice rule – GSTN e-invoicing – E-Invoice Rule 1 April 2025 – Taxscan
30-day e-invoice rule – GSTN e-invoicing – E-Invoice Rule 1 April 2025 – Taxscan
The Goods and Services Tax Network (GSTN) has announced that, starting April 1, 2025, all businesses with an Annual Aggregate Turnover (AATO) of Rs. 10 crore and above must report their e-invoices within 30 days of invoice generation on the Invoice Registration Portal (IRP).
Previously, this 30-day reporting limit applied only to businesses with AATO of Rs. 100 crore or more. With the threshold now lowered, thousands of mid-sized businesses will come under the purview of this regulation.
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Under the new rule, any invoice, credit note, or debit note that is older than 30 days from its date of issue will not be accepted by the IRP for e-invoice generation. For example, an invoice dated April 1, 2025, must be uploaded and reported by April 30, 2025. If the business fails to do so, the portal will reject the invoice submission.
A validation mechanism will be built into the portal to enforce this automatically. As the advisory warns:
“The validation built into the invoice registration portals (IRP) would disallow the user from reporting the e-Invoice after the 30-day window.”
Input Tax Credit (ITC) Challenges
This rule doesn't just impact compliance but it may hit businesses financially. If an invoice is not reported within the 30-day window, it becomes invalid for Input Tax Credit (ITC) claims. This means the buyer cannot claim GST credit on that invoice, which directly affects the working capital and cash flow of both the supplier and the recipient.
Timely reporting becomes important not just for legal compliance, but also for ensuring uninterrupted ITC claims.
Who Is Affected?
Businesses with an annual turnover of Rs. 10 crore or more in any preceding financial year will now be required to comply with this rule.
Who Is Exempt?
As clarified in the advisory, businesses with an AATO below Rs. 10 crore are currently exempt from this 30-day restriction. Businesses now have less flexibility in backdating invoices, which could hugely impact those relying on delayed billing practices.
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What Businesses Should Do?
Businesses are advised to update their internal processes, accounting software, and ERP systems to ensure e-invoices are generated and reported promptly. Staff training, automated alerts, and real-time syncing with IRP systems may become essential for timely compliance.
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GSTN also explained that the change builds upon an earlier advisory issued on September 13, 2023, which had first introduced the 30-day rule for businesses above Rs. 100 crore turnover. That advisory can be accessed here:
Read More: https://einvoice.gst.gov.in/einvoice/newsandupdates/read-602
With just days left before implementation, companies falling within the Rs. 10 crore+ turnover bracket must act fast to avoid potential disruptions.
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