Can we E invoices now form August 2023 to March 2024?

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This query is : Resolved

Quick Summary

A business with a turnover of over £10 crore for 2022-23 issued manual invoices from August 2023 to March 2024 instead of e-invoices. They are asking if they can generate e-invoices for these past transactions now. The advice given is that retrospective e-invoicing is not permitted as the GST portal does not allow backdated generation beyond a few days. Invoices issued without an e-invoice number are invalid, potentially preventing buyers from claiming Input Tax Credit (ITC) and risking penalties. It's recommended to inform buyers, consult a GST professional, and ensure future compliance.

Mallikarjuna Reddy B

Mallikarjuna Reddy B (Querist)

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).

Thanks in advance.

ASHWANI DHANUKA

ASHWANI DHANUKA (Expert)

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

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

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

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