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    <title>Subject: Clarification on Applicability of E-Invoicing and 30-Day Reporting Requirement under GST</title>
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    <description>The 30-day reporting obligation for e invoicing does not apply to invoices issued when the supplier&#039;s aggregate turnover was below the prescribed threshold; the e invoicing mandate and its timing requirement become operative only after the turnover threshold is crossed, so invoices issued during the period below the threshold are not subject to the 30 day rule, and portal availability to generate IRNs later does not by itself impose retroactive 30 day timing obligations.</description>
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    <pubDate>Wed, 27 Aug 2025 22:51:39 +0530</pubDate>
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      <title>Subject: Clarification on Applicability of E-Invoicing and 30-Day Reporting Requirement under GST</title>
      <link>https://www.taxtmi.com/forum/issue?id=120398</link>
      <description>The 30-day reporting obligation for e invoicing does not apply to invoices issued when the supplier&#039;s aggregate turnover was below the prescribed threshold; the e invoicing mandate and its timing requirement become operative only after the turnover threshold is crossed, so invoices issued during the period below the threshold are not subject to the 30 day rule, and portal availability to generate IRNs later does not by itself impose retroactive 30 day timing obligations.</description>
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      <law>GST</law>
      <pubDate>Wed, 27 Aug 2025 22:51:39 +0530</pubDate>
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