Grace period for generating IRN
This query is : Resolved
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.
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