<h1>E invoice compliance: transitional waiver permits late IRN generation to validate invoices and avoid penalty under GST rules.</h1> Taxpayers required to issue e invoices who issued B2B or export invoices without obtaining an IRN during the initial implementation month may obtain IRNs from the Invoice Reference Portal within a limited grace period; upon timely IRN generation such invoices will be deemed valid and penalties for procedural non adherence will be waived, whereas invoices issued after the concession period will be treated as non compliant and subject to ordinary enforcement under the CGST rules.