On 12 and 13 April 2023, India's Goods and Services Tax Network (GSTN) issued two advisories mandating taxpayers with an annual aggregate turnover (AATO) of INR 1 billion to report e-invoices on the Invoice Registration Portal (IRP) within 7 days of the date of the invoice.
This restriction applies to invoices as well as all document types for which a unique invoice reference number (IRN) is to be generated, i.e. debit notes and credit notes, as clarified by the advisory dated 13 April 2023.
Such taxpayers will not be allowed to report invoices older than 7 days from the date of reporting. This restriction does not apply to taxpayers with AATO less than INR 1 billion.
This restriction comes into effect from 1 May 2023.