E-Invoice with backdated

As per rule e invoice need to be raise with movement of goods.

In some state only Eway Bill and Normal Invoice is considered (Not E Invoice).

But in some state they are demanding compulsory E invoice with Eway Bill.

Earlier, E Invoices has been raised before filling of GST Reurn ( I.e. GSTR 1 ) even if Normal Invoice raised before due date.

In your case if you want to raise E Invoice for 10 Dec 2022 today it will be issue as last month GSTR has filled but you can raise E invoice from 11th to till date today.

Not clear.

Today is 26th December and my invoice date will be 10th December. Both are in same month and due for GSTR1 for December only to be filed on 11th January.
My query is, can I generate E-Invoice of dated 10th December on today?

ps- my sale value is below 50,000 and doesn’t require ewaybill

Yes you can generate E invoice in current date, Invoice Number and date of Invoice can be taken from your already raised Invoice. But E Invoice number and generation date is real time and refelect current date below QR Code.

Thank You

Practical rules:

• The IRN can be generated after the invoice date. The invoice (document) date can be earlier than the IRN generation date. There is no rule that both must match.

• Limit: for AATO of Rs 10 crore and above (from 1 April 2025; earlier Rs 100 crore and above), the IRP rejects invoices older than 30 days from the invoice date. Below Rs 10 crore, there is no portal time limit currently.

• But the invoice must be issued (with IRN) before or at the time of removal of goods (Sec 31(1)). An invoice without IRN is not a valid invoice (Rule 48(5)). Goods should not move on an invoice without IRN, and the e-way bill should be generated from the IRN.

• So for 10 December goods dispatched on 10 December, generating the IRN on 26 December is a procedural default (penalty exposure under Sec 122). It is still better than not doing it, and within the same GSTR-1 period.

• Backdating an invoice that was never issued (to shift the tax period) is not permitted.