Delay in E-Invoicing

What penal provisions would be applicable in case of delay in generation of E- Invoice on IRN Portal ?
Replies (3)
Quick Summary
This discussion clarifies the penalties applicable for delays in generating e-invoices on the IRN portal. While Section 122 mentions penalties for non-generation, it's primarily for supplying goods or services without an invoice. The penalty can be levied if it's proven that a supply occurred before the e-invoice was generated.

Sec 122. 10000 or tax which is more
But this penalty is for non generation of einvoices and not for delay in generation of IRN

The penalty is for supplying without invoice so penalty can be levied if it could be proven that movement of goods or supply was made and e-invoicing was not done till that date.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
ARTICLESHIP 07 November 2026
Article Assisstant

DPV & Associates

Chennai

CA Inter

View Details
Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details
Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details