https://www.taxtmi.com/article/detailed?id=11857 From 1 November 2023, the IRN generation period is extended to thirty days for taxpayers with aggregate turnover of Rs.100 Crs or more and covers all document types requiring IRNs. An invoice dated on or after 1 November must have its IRN within thirty days. Taxpayers must still meet GSTR-1 and GSTR-3B filing and tax-payment deadlines even if the IRN is generated later. Per rule 48, recipients can claim input tax credit only after IRN generation. The extension addresses issues from adjustments to credit notes made after their preparation but before return filing. en-us Sat, 16 Sep 2023 10:02:33 +0530 Sat, 16 Sep 2023 10:02:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11857 From 1 November 2023, the IRN generation period is extended to thirty days for taxpayers with aggregate turnover of Rs.100 Crs or more and covers all document types requiring IRNs. An invoice dated on or after 1 November must have its IRN within thirty days. Taxpayers must still meet GSTR-1 and GSTR-3B filing and tax-payment deadlines even if the IRN is generated later. Per rule 48, recipients can claim input tax credit only after IRN generation. The extension addresses issues from adjustments to credit notes made after their preparation but before return filing. Articles Goods and Services Tax - GST Sat, 16 Sep 2023 10:02:33 +0530 https://www.taxtmi.com/article/detailed?id=11857