Grace period for generating IRN
This query is : Resolved
Quick Summary
31 January 2024
May kindly confirm the grace period for genrating the IRN for the outward GST e invoice. May kindly also give the copy of circular/ notice in this regard for sufficing the same.
31 January 2024
Please check out the advisory....
https://einvoice1.gst.gov.in/Documents/advisory080923.pdf
13 August 2025
Grace Period for IRN Generation:
As per Notification No. 13/20 - Central Tax dated 21st March 20, the e-invoice is required to be generated before or at the time of issue of invoice or any document.
However, CBIC has provided some relaxation for delay in generating IRN due to technical glitches or genuine reasons.
Circular/Notification for Grace Period:
Circular No. 153/24/23-GST dated 23rd June 23:
It provides clarification regarding the timing of e-invoice generation and mentions that if IRN is generated within a reasonable time from invoice issuance, it shall be considered valid.
Circular No. 142/15/21-GST dated 27th April 21:
Mentions that e-invoice should be generated prior to or at the time of issuing the invoice.
Practical Scenario:
Generally, the grace period is considered up to the end of the day of invoice issuance.
If IRN is generated on the same day of invoice date, it is accepted without penalty.
Delay beyond invoice date may attract penalty or compliance risk.
Some GST authorities have informally allowed a grace of 24 hours but no official notification fixes this period explicitly.
As per Notification No. 13/20 - Central Tax dated 21st March 20, the e-invoice is required to be generated before or at the time of issue of invoice or any document.
However, CBIC has provided some relaxation for delay in generating IRN due to technical glitches or genuine reasons.
Circular/Notification for Grace Period:
Circular No. 153/24/23-GST dated 23rd June 23:
It provides clarification regarding the timing of e-invoice generation and mentions that if IRN is generated within a reasonable time from invoice issuance, it shall be considered valid.
Circular No. 142/15/21-GST dated 27th April 21:
Mentions that e-invoice should be generated prior to or at the time of issuing the invoice.
Practical Scenario:
Generally, the grace period is considered up to the end of the day of invoice issuance.
If IRN is generated on the same day of invoice date, it is accepted without penalty.
Delay beyond invoice date may attract penalty or compliance risk.
Some GST authorities have informally allowed a grace of 24 hours but no official notification fixes this period explicitly.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- TDS CREDIT MISMATCHING
- Buy back of shares u/s69
- Tax Audit Applicability – Newly Formed Partnership Firm with Profit Below 6%/8%
- HOUSING LOAN ISSUE
- ADDITION OF CHALLAN IN TDS RETURN FORM 140
- TODAY INCOME TAX SITE IS NOT WORKING ANY OFFICIAL EXTENSION
- ITR 4 and Bank transactions
- IS AUDIT MANDATORY IF COMMISSION INCOME IS MORE THAN 50 LAKH
- Carriage Road Act, 2007 read with Carriage by Road Rules, 2011
- TDS AND ITR ISSUE
- Journal entry of busniess expenses
- Cash balance limit and property purchases limit
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
- LLP audit under companies act
- Experienced CA recommendation from Kolkata for FNO return filing
- Interest Reporting in Form 168
- Sales of goods of amount Rs77 lakhs to a party
- Tax Demand of ₹4,650 for AY 2026-27
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
