It is to inform you that the Government has decided to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with an AATO greater than 100 crores.
To ensure timely compliance, taxpayers in this category will not be allowed to report invoices that are older than 30 days from the date of reporting.
Please note that this restriction will apply to all document types (Invoices, Credit Notes, and Debit Notes) for which an IRN is to be generated.
For example, if an invoice is dated November 1, 2023, it cannot be reported after November 30, 2023. The validation built into the invoice registration portals will prevent the user from reporting the invoice after the 30-day window. Therefore, taxpayers must ensure that the invoice is reported within the 30-day window provided by the new time limit.
It is further clarified that there will be no such reporting restriction for taxpayers with an AATO of less than 100 crores, at present.
To allow sufficient time for taxpayers to comply with this requirement, which may require changes to your systems, it is proposed to implement this rule from November 1, 2023, onwards.
