E Invoicing for GSTIN Cancelled Period

[Ashiesh Prremji]

Respected Experts,

Need Clarification....

If GSTIN was cancelled from 09-11-2022 to 05-02-2023, now how to proceed for E- Invoicing ? If we use current date to generate IRN will it be treated as violation of Section 31 ?

In this case what will be time of Supply U/S 13, Date of Payment received or IRN Generation Date or Month of Provision of Service ?

Suppose For Dec.22 month service E Invoice generated in Feb 23 & Payment of same received in Jan.23 only. Whether we should Report in GSTR-1 of Jan month as GST on Advance & make payment accordingly in 3B of Jan 23 & later in Feb month by showing E Invoice in GTSR-1 adjustment in 3B should be done ?

Adding to above, if payment not received for such service till date, then E Invoice generated in Feb 23 will reported in Feb month GSTR-1 & gst will be paid in Feb 3B by treating it Feb month Liability. Will it Correct way to do compliance ? Kindly provide some clarification on that.

Thank You !

AI Summary

E-invoicing After GSTIN Cancellation: Penalties, Time of Supply Rules, and ITC Consequences Explained under Section 13 and 125. A user inquired about e-invoicing for a period when their GSTIN was canceled and the implications of generating an Invoice Reference Number (IRN) after reinstatement. They questioned the correct time of supply under Section 13 and how to report in GSTR-1 and GSTR-3B. One expert replied that late e-invoicing is akin to late invoicing, attracting penalties under Section 125, and clarified the time of supply rules. Another expert agreed, emphasizing that conducting business during the cancellation period is prohibited and highlighted potential consequences for Input Tax Credit (ITC) claimed during that time.