Revised Deadline for Invoice Reporting on the IRP Portal
GST Authority has introduced a new regulation requiring taxpayers with an Annual Aggregate Turnover (AATO) equal to or greater than 100 crores to report their invoices on e-invoice portals within 30 days from the invoice date. Consequently, taxpayers falling within this category will not be permitted to report invoices that are older than 30 days from the date of reporting.
This time constraint applies to all document types that necessitate Invoice Reference Numbers (IRNs), including Credit and Debit notes.
If an invoice is dated November 1, 2023, it must be reported no later than November 30, 2023, to comply with this regulation.