E-INVOICE from 01/08/2023 whoes tuenover exceed 5 cr

This query is : Resolved

CA Nidhi Kanabar (Querist)
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07 February 2024 hello

E-invoice is applicable for one mine client from 01/08/2023 we got to know in december 2023 so we have started to prepare e invoice from december 2023 onwards. gst department issued us notice dtd 05.02.24 regarding non issuance of e invoice which is applicable from 01/08/2023 so I just wanted to ask can i prepare e invoce from 01/8/2023 to Nov 2023 now i,e 10.02.24 for all the months which was skipped by us?
is there any time limit to prepare E invoce in case of turnover less than 10 crore. if then within how many days we will prepare E invoice?

please reply as urget

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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06 July 2024 If your client became applicable for e-invoicing from 01/08/2023 and you started preparing e-invoices only from December 2023 onwards, you may have missed issuing e-invoices for the period from August 2023 to November 2023. Here are the considerations and steps you should take:

1. **Issuance of E-Invoices for Missed Period:**
- Yes, you can prepare e-invoices retrospectively for the period from August 2023 to November 2023, even though you started issuing them later. This is to ensure compliance with the e-invoicing requirements.
- Prepare and issue e-invoices for each transaction during this period as per the e-invoice format prescribed by the GST department.

2. **Time Limit for Issuing E-Invoices:**
- For businesses with a turnover of less than 10 crores, there isn't a specific time limit mentioned in the GST law for issuing e-invoices. However, it's crucial to issue e-invoices contemporaneously with the supply of goods or services to comply with the e-invoicing regulations.
- The GST department has the authority to issue notices if e-invoices are not issued promptly after the applicability date.

3. **Response to GST Department Notice:**
- Since you received a notice regarding non-issuance of e-invoices from August 2023, it's important to respond to the notice promptly.
- Explain the situation clearly in your response: that you became aware of the e-invoicing requirement in December 2023 and have started complying by issuing e-invoices since then. Mention that you are now issuing e-invoices retrospectively for the missed period from August 2023 to November 2023.

4. **Consultation with Tax Advisor:**
- Consider consulting with a tax advisor or GST expert who can assist you in preparing the e-invoices correctly for the missed period and in drafting a suitable response to the GST department's notice.

By taking these steps, you can rectify the compliance gap for e-invoicing and respond appropriately to the notice from the GST department. This approach should help mitigate any potential penalties or further inquiries related to non-compliance.

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