Time Limit for Reporting E Invoices on the IRP Portal.

The Goods and Services Tax Network (“GSTN”) has issued an Advisory dated April 12, 2023 on time limit for Reporting Invoices on the IRP Portal. 

The Government has decided to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with Annual Aggregate Turn Over AATO greater than or equal to 100 crores.

To ensure timely compliance, taxpayers in this category will not be allowed to report invoices older than 7 days on the date of reporting. As of now taxpayer can report backdated invoice on E invoice portal without any time limit restriction.

UJA | Time limit for Reporting E Invoices on the IRP Portal.

For example, if an invoice has a date of April 1, 2023, it cannot be reported after April 8, 2023. The validation system built into the invoice registration portal will disallow the user from reporting the invoice after the 7-day window. Hence, it is essential for taxpayers to ensure that they report the invoice within the 7-day window provided by the new time limit. 

The restriction of time limit is only on taxpayer whose AATO is more than 100 crores hence there are no such reporting restrictions are there on taxpayer whose AATO is less than 100 crores

To provide sufficient time for taxpayers to comply with this requirement, which may require changes to your systems, Government propose to implement it from May 01, 2023 onwards.

Actions to be taken:
  • Compare your sales register with your E invoicing summary for all missed invoices and generate E Invoice of such invoices on or before 30th April 2023.
  • From 1st May 2023 have foolproof E invoicing system for generating e invoices.
  • Check your vendors who are liable to issue e invoicing and who have failed to do. Follow up with all such vendors for e invoicing to avoid dispute in ITC.

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