What penal provisions would be applicable in case of delay in generation of E- Invoice on IRN Portal ?
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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.
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.
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