New 30-Day E-Invoice Rule from April 1, 2025

GST UPDATEZ ON 31-03-2025 by R.SRIVATSAN, IRS, NACIN, CHENNAI

The Goods and Services Tax Network (GSTN) has announced that, starting April 1, 2025, all businesses with an Annual Aggregate Turnover (AATO) of Rs. 10 crore and above must report their e-invoices within 30 days of invoice generation on the Invoice Registration Portal (IRP).

Previously, this 30-day reporting limit applied only to Taxpayers with AATO of Rs. 100 crore or more. With the threshold now lowered, thousands of mid-sized entities will come under the purview of this regulation.

Under the new rule, any invoice, credit note, or debit note that is older than 30 days from its date of issue will not be accepted by the IRP for e-invoice generation.

For example, an invoice dated April 1, 2025, must be uploaded and reported by April 30, 2025. If the business fails to do so, the portal will reject the invoice submission.

Necessary checks and balances have been made. The validation mechanism built into the invoice registration portals (IRP) would disallow the user from reporting the e-Invoice after the 30-day window.

This rule doesn’t just impact compliance but it may hurt supplier and buyer financially. If an invoice is not reported within the 30-day window, it becomes invalid for Input Tax Credit (ITC) claims.

This means the buyer cannot claim GST-ITC credit on that invoice, which directly affects the working capital and cash flow of both the supplier and the recipient.

Taxpayers with an annual turnover of Rs. 10 crore or more in any preceding financial year will now be required to comply with this rule, while those with an AATO below Rs. 10 crore are currently exempt from this 30-day restriction.

Well…….

To sum up from April 1, 2025, businesses with Rs. 10 crore and above turnover must report e-invoices within 30 days.

Every specified taxable person is advised to update their internal processes, accounting software, and ERP systems to ensure e-invoices are generated and reported promptly.

They can have automated alerts, and real-time syncing with IRP systems may become essential for timely compliance.