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Delay in E-Invoicing
What penal provisions would be applicable in case of delay in generation of E- Invoice on IRN Portal ?
Replies (3)
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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