E-invoicing requirement mandates standardized B2B invoice reporting to an IRP, integrating GST returns and e-way bill systems.
E-invoicing mandates electronic reporting of specified B2B invoices to an Invoice Registration Portal to obtain an Invoice Reference Number and QR code; invoices must conform to the prescribed schema and be uploaded (Form GST INV-01), after which the IRP transmits data to GST and e-way bill systems enabling auto-population of GSTR-1/GSTR-2A. Cancellation of IRNs is time-bound and amendments are made via GST returns, while specified exemptions apply. (AI Summary)

Revocation of cancellation: extended timelines allow filing where applications were pending, rejected, or on appeal.
Extension of time to apply for revocation of cancellation of GST registration applies to cancellations for non filing of returns; it covers applications pending with or rejected by the proper officer and those pending with or rejected by the appellate authority. Further administrative extensions may be granted in tiers by the Additional/Joint Commissioner and the Commissioner depending on how much of the original filing and earlier extension periods had lapsed by the reference date, while no further extension is available where the full extended period had already expired. (AI Summary)