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    <title>E Invoice Time Limit for 10Cr Service Company</title>
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    <description>Notified persons must upload prescribed invoice particulars to the common portal and obtain an Invoice Reference Number (IRN); an invoice issued otherwise is not a valid invoice. IRN generation should occur within the period in which the invoice is required to be issued because e invoices are the only valid invoices for mandated taxpayers. Practical advisories cited portal restrictions and a reporting window for taxpayers above the high turnover threshold, covering all document types including credit and debit notes; no similar advisory was indicated for taxpayers below that threshold.</description>
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      <description>Notified persons must upload prescribed invoice particulars to the common portal and obtain an Invoice Reference Number (IRN); an invoice issued otherwise is not a valid invoice. IRN generation should occur within the period in which the invoice is required to be issued because e invoices are the only valid invoices for mandated taxpayers. Practical advisories cited portal restrictions and a reporting window for taxpayers above the high turnover threshold, covering all document types including credit and debit notes; no similar advisory was indicated for taxpayers below that threshold.</description>
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