New GST Rule Requires Uploading of E-Invoices within 30 Days, Starting in April 2025

New GST Rule for E-Invoices Effective from April 2025

Changes in GST Rules for Businesses

An update to the e-invoicing process for businesses has been announced by the Goods and Services Tax Network (GSTN). W.e.f April 1, 2025 the assessees with an annual aggregate turnover (AATO) of Rs 10 crore or more than that shall now be obligated to upload e-invoices to the Invoice Registration Portal (IRP) within 30 days from the date of invoice issuance.

Earlier, On businesses with an AATO of Rs 100 crore or exceeds, this 30 days requirement is applicable. Starting in April 2025 the same regulation shall extend to a larger group of taxpayers, along with those that have the smaller businesses. The same shall be applied to the people having an Aggregate Annual Turnover (AATO) of more than Rs 10 crore, which results in a larger group of GST assessees being affected.

As per the GST norms the suppliers and sellers having a designated annual aggregate turnover (AATO) should make an electronic invoice (e-invoice) and after that on the IRP portal for the buyer to use for input tax credit. An invoice reference number (IRN) and a QR code will be generated on uploading the invoice.

GSTN in an advisory dated November 5, 2024 cited that "From 1st April 2025, taxpayers with an AATO of Rs 10 crore and above would not be allowed to report (means upload in portal) e-invoices older than 30 days from the date of reporting on IRP portals. This restriction would apply to all document types (Invoices/Credit Notes/Debit Notes) for which an IRN is to be generated,"

What Took Place After the 30 Day Due Date

As per GSTN IRP automatically rejected any e-invoice not uploaded within 30 days.

As per the practical terms it directed that an invoice on April 1, 2025, should be uploaded by April 30, 2025. The after due date submission does not get accepted under the system.

GSTNs advisory quoted that "If an invoice is dated 1st April 2025, it cannot be reported after 30th April 2025. The validation built into the invoice registration portals (IRP) would disallow the user from reporting (i.e. uploading) the e-invoice after the 30-day window. Hence, it is essential for taxpayers to ensure that they report the e-invoice within the 30-day window provided by the new time limit."

Complications May Arise if Upload E-invoices Fail

Timely tax payments may be obstructive for sellers if they perform delayed submission. Similarly for the buyers they may face issues in asserting the input tax credit (ITC), affecting their refund eligibility.

Timely uploads are substantial for the proper record-keeping and account reconciliation objective towards the case of GST exemption where no tax or input credit is applicable.

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