Grace period for generating IRN

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This discussion clarifies the grace period for generating Invoice Registration Numbers (IRNs) for outward GST e-invoices. While e-invoices are generally required to be generated before or at the time of issue, official circulars provide some relaxation for delays due to technical or genuine reasons. Practically, generating the IRN on the same day as the invoice is usually accepted, though delays beyond this may carry compliance risks.

CMA_sujeet kumar sahu

CMA_sujeet kumar sahu (Querist)

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.

RAJA P M

RAJA P M (Expert)

31 January 2024 Please check out the advisory.... https://einvoice1.gst.gov.in/Documents/advisory080923.pdf

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

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.

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