The GST Network (GSTN) has announced a new advisory regarding the time limit for reporting e-invoices. Effective from 1st April 2025, businesses with an Average Annual Turnover (AATO) of ₹10 crore and above will be required to report their e-invoices within 30 days of the invoice date. This new restriction applies to all document types, including invoices, credit notes, and debit notes, for which an Invoice Registration Number (IRN) is generated. Taxpayers with an AATO below ₹10 crore are not affected by this change at present.
Advisory: Time Limit for Reporting e-Invoice on the IRP Portal - Lowering of Threshold to AATO 10 Crores and Above
1. With reference to the earlier advisory dated 13th September 2023 (https://einvoice.gst.gov.in/einvoice/newsandupdates/read-602), where a time limit of 30 days for reporting e-Invoices on IRP portals for taxpayers with an AATO of 100 crores and above was implemented, the threshold has now been lowered to cover taxpayers with an AATO of 10 crores and above.
2. Therefore, from 1
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FAQ :
From 1st April 2025, businesses with an Average Annual Turnover (AATO) of ₹10 crore and above must report e-invoices within 30 days of the invoice date.
This advisory affects taxpayers with an Average Annual Turnover (AATO) of ₹10 crore and above.
The new time limit will be effective from 1st April 2025.
Yes, this restriction applies to all document types for which an IRN is to be generated, including invoices, credit notes, and debit notes.
The invoice registration portals (IRP) will disallow reporting of e-invoices older than 30 days from the date of reporting.
No, as of now, there are no reporting restrictions for taxpayers with an AATO of less than ₹10 crore.