Delay in E-Invoicing

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.

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.

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