TIME LIMIT for generating (reporting) e-invoices under GST for businesses with turnover up to ₹10 crore in India:
📌 Time Limit for E-Invoice Generation & Reporting
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For **taxpayers with **Annual Aggregate Turnover (AATO) of ₹10 crore or more, the Invoice Reference Number (IRN) must be generated and reported on the Invoice Registration Portal (IRP) within 30 days from the date of the invoice (or debit/credit note).
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This 30-day time limit applies from 1 April 2025 onwards.
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If an invoice is reported after 30 days from its date, the IRP will reject it and will not generate an IRN.
🧾 For Turnover Below ₹10 crore
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As of the latest advisory, taxpayers with AATO below ₹10 crore are not subject to this 30-day reporting restriction.
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However, there isn’t a strict statutory time limit specified in the GST system for generating e-invoices for them — it’s generally advisable to generate the e-invoice on or soon after the invoice date and before filing the GSTR-1 return to avoid compliance issues and ensure input tax credit for buyers (practically recommended).
📅 Summary
| Turnover (AATO) | Time Limit to Report to IRP | Applicable From |
|---|---|---|
| ≥ ₹10 crore | 30 days from invoice date | 1 April 2025 |
| < ₹10 crore | No prescribed limit (best practice: as soon as possible/before GSTR-1) | — |
Download Advisory PDF : E INVOICE TIME LIMIT
