Dear Taxpayers,

1. It is to inform you that it has been decided by the Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than or equal to 100 crores.

2. To ensure timely compliance, taxpayers in this category will not be allowed to report invoices older than 7 days on the date of reporting.

3. Please note that this restriction will only apply to the document type invoice, and there will be no time restriction on reporting debit/credit notes.

4. For example, if an invoice has a date of April 1, 2023, it cannot be reported after April 8, 2023. The validation system built into the invoice registration portal will disallow the user from reporting the invoice after the 7-day window. Hence, it is essential for taxpayers to ensure that they report the invoice within the 7-day window provided by the new time limit.

5. It is further to clarify that there will be no such reporting restriction on taxpayers with AATO less than 100 crores, as of now.

6. In order to provide sufficient time for taxpayers to comply with this requirement, which may require changes to your systems, we propose to implement it from 01.05.2023 onwards.

Thank You,
Team GSTN

Time limit for e invoice reporting: older invoices barred for specified large taxpayers; debit and credit notes unaffected. A new administrative requirement imposes a time limit on reporting invoices through the e invoice IRP portals for taxpayers meeting the Government's large taxpayer turnover threshold; invoices presented for registration after the restricted window will be rejected by portal validation. The restriction applies only to the document type invoice and not to debit or credit notes. Taxpayers below the turnover threshold are exempt for now, and an implementation date is provided to allow system changes.