TaxTMI 
TaxTMI 
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?
Validity of Invoices Not Registered on IRP Within 30 Days
02 Jul 2025 
3 Replies 
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E invoice validity: procedural non-registration can nullify invoices, risking input tax credit and attracting penalties unless challenged in tribunals.
Failure to register e-invoices on the IRP within the prescribed 30-day period renders those invoices invalid despite tax payment and reporting; this procedural lapse commonly jeopardises the recipient's input tax credit and exposes the supplier to penalties, while reconciliation via credit/debit notes or litigation before tribunals may be considered. (AI Summary)
Failure to register e-invoices on the IRP within the prescribed 30-day period renders those invoices invalid despite tax payment and reporting; this procedural lapse commonly jeopardises the recipient's input tax credit and exposes the supplier to penalties, while reconciliation via credit/debit notes or litigation before tribunals may be considered. (AI Summary)