15 April 2024
Sir/Madam Turnover for the financial year 2022-23 is Rs. 10.10 Crores. From August 2023 we have not generated e invoices but manual invoices provided to buyers and filed GSTR 1 and GSTR3B.
Can we generate e invoices now for all the invoices for which manual invoices raised earlier( August 2023 to March 2024).
16 April 2024
In my opinion, you should not raise e-invoice because: 1)You have already issued non e-invoice bills to parties 2) Transactions are already completed 3)GSTR1 has already been filed
13 August 2025
No, you cannot generate e-invoices now for backdated invoices. Why? The GST e-invoice portal (IRP) does not allow backdated invoice generation. Once the invoice date is older than 7 days (some IRPs even stricter), you cannot generate an e-invoice for that date. E-invoicing must be done before or at the time of invoice issuance. ⚠️ Implications of Non-Compliance Invoices issued without IRN (e-invoice number) are not valid under law. Your B2B buyers technically cannot claim ITC on those invoices. There is a risk of penalty under: Section 122 of CGST Act – up to ₹25,000 per invoice In audits, you may be asked to: Pay penalties Explain discrepancies Rectify via revised documentation (if possible) ✅ What You Should Do Now Identify all affected invoices from Aug 2023 to Mar 2024 Inform buyers about the non-compliance if ITC is in question Consult your GST officer or CA to handle: Voluntary disclosure Possible penalty mitigation Ensure strict compliance from April 2024 onward E-invoice generation before issuing invoice System integration with IRP for real-time compliance ❓ Can You Cancel and Reissue Invoices? No, GST law does not permit reissuing old invoices with new dates just to enable e-invoice generation That would amount to misreporting and may cause further complications 🔁 Going Forward – Best Practices Automate e-invoice generation in your billing software Set alerts when crossing turnover thresholds Keep invoice generation real-time to avoid this issue again