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.

Comments

Why Small Firms Should Consider Gen Payroll Software?

Businesses in this competitive era would be required to manage the payroll. Payroll software has multiple operations such as paying employees, following tax laws, managing employee benefits, filing important documents, and keeping accurate records. Businesses that manage tasks manually or with spreadsheets can result in inappropriate compliance and issues, wasting time in doing operations. Gen Payroll software arrives to manage payroll with accuracy and resolve the issues that come therein. The merits and demerits of Gen Payroll software are mentioned below. Gen Payroll Software Gen Payroll is a payroll management software made by SAG Infotech . It eases and automates the process of payroll. The software’s features are tracking employee attendance, calculating salaries, ensuring compliance with laws like PF (Provident Fund), ESI (Employee State Insurance), and TDS (Tax Deducted at Source), as well as generating payslips. Businesses, whether small or large, can use this software. ...

How ITR Software Assists Individuals in Filing Tax Returns

Every assessee's process of income tax return (ITR) filing is significant, as it contributes to Indian's economy. The Income Tax Department has made efforts to facilitate this approach in recent years, but numerous people still see themselves steering a difficult financial system, multiple tax deductions, miscellaneous exemptions, and changing tax laws. This complexity can turn what must be an easy task into a significant challenge. In this context, income tax software evolves into an important partner, presenting a useful variety of accuracy, efficiency, and reassurance. The software enables return filing that permits taxpayers to handle their financial responsibilities when complying with the law. 1. Accurate Tax Calculations An incorrect income tax calculation of taxes could result in messages from the Income Tax Department or missed refunds. The tax software helps in finding taxable income and tax deductions that you may be allowed, like insurance or home loans. The co...

Major GST & Filing Updates 2025: Must-Know for Businesses

In 2025, India made amendments to its Goods and Services Tax (GST) system, which was introduced in 2017. The primary purpose of this amendment is to ensure that businesses and individuals comply with tax regulations, reduce tax fraud, and streamline tax management through the use of technology. The GST Network (GSTN) and the Central Board of Indirect Taxes and Customs (CBIC) have implemented new processes and software systems to streamline the tax return filing procedure for individuals. These improvements aim to simplify the tax filing process, minimise errors, and ensure that all taxpayers, as well as tax professionals, fulfil their tax obligations responsibly. Updates for the same have been given, and the impact they have had on business, accounting, and GST software providers. GSTR‑3B Locking Mechanism Introduced from July 2025 In 2025, an amendment was introduced regarding how businesses report their taxes using GSTR-3B. Now, the details of sales made by businesses, referred to as...

SAG Infotech: Need Tax Software (Call 0141-4072000)

Search This Blog