Answer

GST

30-day limit to report e-invoices for larger taxpayers

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  1. Facts

    Yes. GSTN advised that from 1 April 2025, taxpayers with aggregate annual turnover of ₹10 crore and above cannot report invoices to the IRP more than 30 days after the invoice date. The limit applies to invoices; earlier it applied only from ₹100 crore.

  2. Provisions and law

    • Rule 48(4), CGST Rules 2017Notified persons must upload invoice details to the IRP and get an IRN
    • Rule 48(5), CGST Rules 2017An invoice issued without following Rule 48(4) is not a valid invoice

  3. Analysis

    An invoice dated 1 June must be reported by 1 July. If you miss it, the IRP will not accept it and the invoice is not valid, so the buyer's credit is at risk. Build a daily check in your system for documents not yet reported, and generate IRNs at the time of invoicing.

  4. Conclusion

    1. Check your aggregate turnover against ₹10 crore
    2. Set the system to generate IRN at invoicing
    3. Run a daily report of documents without IRN
    4. For missed ones, take advice on reissuing

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