Regarding E-invoice Generation

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This query is : Resolved

Quick Summary

E-invoicing became applicable after crossing Rs.5 Cr, but older invoices beyond 30 days (post Rs.10 Cr limit) can't get IRN now. Issue credit notes and reissue fresh invoices with e-invoice to enable valid ITC for customers.

Suresh S. Tejwani

Suresh S. Tejwani (Querist)

10 March 2026 We took GST registration in 2025–26. In July our turnover exceeded ₹5 crore, so the liability to generate e-invoices started. However, we did not generate e-invoices at that time. Now in March 2026 we have started generating e-invoices. But in October 2025 our turnover exceeded ₹10 crore, and because of that the portal allows generation of e-invoices only for invoices up to the last 30 days. So what should we do for the remaining older invoices?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

10 March 2026 For your older invoices (July 2025 – February 2026) that fall outside the 30-day reporting window now enforced for businesses with a turnover exceeding ₹10 crore, you cannot generate a retrospective Invoice Reference Number (IRN) through the Invoice Registration Portal (IRP).

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

10 March 2026 Because an invoice without an IRN is considered invalid for claiming Input Tax Credit (ITC), your customers may be unable to claim credit for these older purchases.
You may need to issue Credit Notes for the old invoices and then issue Fresh Invoices (with current dates) to generate valid e-invoices, allowing your customers to claim ITC legally.

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