Time limit for Reporting Invoices on the IRP Portal Changed

For taxpayers with AATO higher than or equal to 100 crores, the Government has decided to impose a time limit on submitting old invoices on the e-invoice IRP portals. To ensure timely compliance, taxpayers in this category will not be allowed to report invoices older than 7 days on the date of reporting.

This restriction will apply to the all-document types for which IRN is to be generated. Thus, once issued, the credit / Debit note will also have to be reported within 7 days of issue. It is further to clarify that there will be no such reporting restriction on taxpayers with AATO less than 100 crores, as of now.