Deferment of Implementation of Time Limit on Reporting Old Invoices

GSTIN Advisory Dated: 06-May-2023

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

Now, it is to inform the taxpayers that it has been decided by the competent authority to defer the imposition of time limit of 7 days on reporting old e-invoices on the e-invoice IRP portals for taxpayers with aggregate turnover greater than or equal to 100 crores by three months.

The next date of implementation will be shared with you in due course of time.