GSTN has recently released an advisory, deferring the imposition of the time limit of 7 days for reporting old e-invoices on the e-invoice IRP Portal for Taxpayers having aggregate turnover equal to or greater than INR 1bn by three months. The new implementation date will be announced in due course, as mentioned in the advisory. The time limit was imposed by an advisory issued by GSTN dated 13 April 2023.
For reference, our alerts in respect of the GSTN advisory dated 12 April 2023 and 13 April 2023 relating to the implementation of the aforesaid time limit may be referred to here and here.
[Source – GSTN Advisory dated 06 May 2023]
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