IRN was not generated for October-2025 Invoice but generated e waybill, now it is self identified,

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Discussion on non-generation of IRN for an October 2025 invoice despite e-way bill generation. Experts advised issuing a credit note for the old invoice and creating a fresh invoice with current date and valid IRN, as backdated IRN generation is not permitted under GST.

Venkateshwarlu Pulluri

Venkateshwarlu Pulluri (Querist)
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18 January 2026 Dear sir/s, for sale bill of October-2025 IRN was not generated by oversight within time limit, but where as e waybill was generated at that time, goods delivered to buyer, while we are going to enter the sale details in B2B of December-2025 it is not accepting the date '06-Oct-2025' can we generate credit note manually and re generate e-waybill and e invoice for said transaction or how to comply this issue, buyer also not get the ITC,

please guide in this regard.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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19 January 2026 Since IRN was not generated for October 2025 invoice, the invoice is invalid for GST ITC. The only legally safe method is to issue a credit note for the old invoice and issue a fresh invoice with current date and IRN. Buyer can then claim ITC on the new invoice. Backdated IRN generation is not permitted.

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Venkateshwarlu Pulluri

Venkateshwarlu Pulluri (Querist)
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19 January 2026 thank you sir, for your valuable suggestion

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