E invoice pending but bill uploaded in GSTR1

This query is : Resolved

Ganesh (Querist)
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20 March 2025 Sir/madam,
We have raised a Tax invoice in June 2024 and the same is uploaded on GSTR 1 filed and input taken by buyer.

During the audit march 2025, we found that we missed the E invoice for the bill.
The invoice amount is less than 50,000.

Please advise what to do...???

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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12 August 2025 Key points:
E-invoice is mandatory only if the invoice value exceeds ₹50,000 (or other specified thresholds per govt. notification).

Since your invoice value is less than ₹50,000, e-invoicing was not mandatory for this invoice.

You have already uploaded the invoice in GSTR-1 and the buyer has taken the input credit.

What you should do now:
No need to generate an e-invoice retrospectively for this invoice because it’s below the threshold for mandatory e-invoicing.

Verify compliance:

Confirm the invoice is proper and complies with all GST invoice rules.

Ensure that the invoice is recorded correctly in your books.

Audit remarks:

You can explain during audit that e-invoicing was not applicable as per the threshold limit.

Keep relevant notifications handy as proof.

No further action required on GSTR-1 since the invoice is already filed and accepted.

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