GSTN has issued an advisory on reduced AATO threshold of Rs 10 crores and above for reporting e-Invoice on the IRP Portal within the time limit of 30 days from 01/04/2025.
Regarding the previous GSTN advisory released on 13th September 2023, which required taxpayers with an annual aggregate turnover (AATO) of 100 crores and above to report e-Invoices on IRP portals within 30 days, the threshold has now been reduced/lowered to include taxpayers with an AATO of 10 crores and above.
This restriction would apply to all document types (Invoices/Credit Notes/Debit Notes) for which an IRN is to be generated.
For example, if an invoice has a date of April 1st, 2025, it must be reported by April 30th, 2025 at the latest. The validation in place on the invoice registration portals (IRP) would prevent the user from submitting the e-Invoice after the 30-day deadline. Therefore, taxpayers must make sure to submit the e-Invoice within the 30-day timeframe for those with an AATO of Rs 10 crores and above.
The GSTN has clarified that taxpayers with an AATO of less than 10 crores will not have any such reporting restrictions of 30 days.
In order to allow taxpayers with an AATO of Rs 10 crore and higher enough time to meet this new regulation, the 30-day deadline will start for them on April 1, 2025 and continue thereafter.
Please refer the official advisory of GSTN dated 05/11/2024.