Time limit for Reporting Invoices on the IRP Portal

As per the advisory issued by GSTN on 13th April 2023

The Government has impose a time limit on reporting old invoices on the Einvoice IRP portals for taxpayers with AATO greater than or equal to 100 crores

To ensure timely compliance, taxpayers in this category will not be allowed to report invoices older than 7 days on the date of reporting. 

Please note that this restriction will apply to the all document types for which IRN is to be generated. Thus, once issued, 
the credit / Debit note will also have to be reported within 7 days of issue.

For example, if an invoice has a date of April 1, 2023, it cannot be reported after April 8, 2023. 
The validation system built into the invoice registration portal will disallow the user from reporting the invoice after the 7-day window. Hence, it is essential for taxpayers to ensure that they report the invoice within the 7-day window provided by the new time limit.

It is further clarified that there will be no such reporting restriction on taxpayers with AATO less than 100 crores, as of now.

In order to provide sufficient time for taxpayers to comply with this requirement, which may require changes to their systems,
it is propose to implement from 01.05.2023 onwards.