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Indirect Tax Alert - GSTN Advisory - Time limit for reporting invoices on the IRP portal

13 April 2023

GSTN Advisory - Time limit for reporting invoices on the IRP portal

GSTN has recently released an advisory stipulating the time limit for reporting invoices on the IRP portal. The gist of the aforesaid advisory is as follows:

  • The Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with Aggregate Annual Turnover (AATO) greater than or equal to INR 1bn
  • Taxpayers in this category will not be allowed to report invoices older than 7 days from the date of reporting
  • Such restriction will only apply to the document type ‘invoice’, and will not apply to ‘debit notes’/‘credit notes’
  • For example, if an invoice has a date of 1 April 2023, it cannot be reported after 8 April 2023. The validation system will disallow the user from reporting the invoice after the 7-day window
  • The reporting restriction will not apply to Taxpayers with AATO less than INR 1bn as of now
  • The aforesaid changes are proposed to be implemented from 1 May 2023.


[Source – GSTN Advisory dated 12 April 2023]