Answer

1. F

   Facts

   Under Rule 48(5), an invoice issued without following the e-invoice process is not a valid invoice. The buyer cannot take ITC on it, and penalty can arise under Sec 122 for not issuing a valid invoice, or Sec 125 for procedural lapses.

2. P

   Provisions and law

   • Rule 48(5), CGST Rules 2017An invoice issued without following Rule 48(4) is not a valid invoice
   • Sec 122, CGST Act 2017Penalties for offences such as invoices without supply and wrong ITC
   • Sec 125, CGST Act 2017General penalty up to ₹25,000 where no separate penalty is given
3. A

   Analysis

   Your buyer will stop paying the GST part once his auditor notices no IRN. The fix for past invoices is usually to report them to the IRP within any allowed window or issue fresh documents with credit notes. The bigger risk is penalty of ₹10,000 or the tax amount per invoice under Sec 122 in serious cases.

4. C

   Conclusion

   1. 1List invoices issued without IRN
   2. 2Report them to the IRP if still within the reporting window
   3. 3Otherwise cancel through credit notes and issue fresh e-invoices
   4. 4Fix the billing process so no invoice leaves without IRN

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.