Validity of Invoices Not Registered on IRP Within 30 Days

[VENKAT S]

In cases where e-invoices are not generated within the 30-day window and the IRP rejects them, Rule 48(5) renders such invoices invalid despite tax payment and reporting in GSTR-1. Should a procedural lapse override the substantive compliance? How are professionals handling such scenarios in practice, especially with respect to ITC eligibility and departmental response?

AI Summary

E-invoices not registered on IRP within 30 days create penalty risks and ITC ineligibility under GST Rule 48(5) A discussion forum addressed the validity of e-invoices not registered on IRP within the mandatory 30-day window under GST Rule 48(5). The query questioned whether procedural non-compliance should override substantive compliance when tax is paid and reported in GSTR-1. One respondent emphasized the timeline is mandatory and non-negotiable, creating ITC ineligibility risks for recipients and penalty exposure under Section 122. Another supported this strict view, noting courts maintain stringent positions on compliance. A third respondent acknowledged penalty risks for suppliers and ITC risks for recipients, but argued that since late invoice issuance typically attracts only interest and general penalties without ITC restrictions, similar relief should apply here, though likely requiring tribunal or court intervention for resolution.