What happens if I report an e-invoice after 30 days?

The IRP system will reject e-invoice generation requests submitted after the 30-day window. You'll need to cancel the original invoice and issue a fresh one within the compliance window.

Does the 30-day rule apply to all businesses?

The rule applies to businesses with AATO of Rs 10 crore or more. However, the November 2024 GSTN advisory extended it from larger businesses (Rs 100 crore+) to this lower threshold from April 2025.

How do I ensure timely e-invoice generation in TallyPrime?

Enable real-time e-invoice generation in TallyPrime settings. When you save a sales invoice, TallyPrime automatically connects to IRP and generates the IRN immediately, ensuring compliance.

What is the penalty for late e-invoice reporting?

While there's no direct penalty for late reporting, the invoice becomes invalid for GST purposes. Your customer cannot claim ITC, and you may face scrutiny during GST audits for non-compliance.

30-Day E-Invoice Reporting Rule: What You Need to Know

Q: What is the 30-day e-invoice reporting rule?

From April 1, 2025, businesses with annual aggregate turnover (AATO) of Rs 10 crore or more must report e-invoices to the Invoice Registration Portal (IRP) within 30 days of the invoice date.

The GSTN's advisory dated November 5, 2024, introduced a critical compliance change: businesses with annual aggregate turnover (AATO) of Rs 10 crore or more must report e-invoices to the Invoice Registration Portal (IRP) within 30 days of the invoice date, effective April 1, 2025. This time limit, previously applicable only to businesses with Rs 100 crore+ turnover, now covers a much larger segment of Indian businesses. Missing the 30-day window results in IRP rejection, no Invoice Reference Number (IRN) generation, and loss of Input Tax Credit (ITC) for buyers. This guide explains the rule, its implications, and practical strategies to ensure compliance.

Understanding the 30-Day Reporting Timeline

Effective date: April 1, 2025
Applicability: Businesses with AATO Rs 10 crore and above
Previous threshold: 30-day limit applied only to Rs 100 crore+ businesses (from November 1, 2023)
Definition: E-invoice must be uploaded to IRP within 30 days from invoice date
Example: Invoice dated April 5, 2025 must be reported by May 5, 2025
Automatic rejection: IRP will reject invoices older than 30 days, preventing IRN generation

What Happens If You Miss the 30-Day Deadline?

IRP rejection: Portal will not accept invoices older than 30 days
No IRN generation: Cannot generate Invoice Reference Number, making invoice non-compliant
ITC loss for buyer: Buyer cannot claim input tax credit on invoices without IRN
Re-issuance complexity: Businesses may need to cancel and re-issue invoice with new date, causing confusion
Duplicate invoice risk: Re-issuance can lead to accounting discrepancies and reconciliation issues
Customer relations: Buyers may refuse acceptance or demand invoice re-issuance
Audit exposure: Repeated late filings can trigger GST scrutiny and audits

Section

Scenario: Manufacturing company issues invoice on April 10, 2025
Accounts team delays IRN generation due to internal approvals
Invoice reaches IRP on May 15, 2025 (35 days later)
IRP rejects invoice as it exceeds 30-day window
Result: Buyer cannot claim ITC, payment delayed, company cash flow affected
Resolution: Company must request buyer to accept new invoice, causing administrative burden

Who Needs to Comply?

Primary criteria: AATO Rs 10 crore or above in any previous financial year from FY 2017-18 onwards
Current e-invoicing threshold: Rs 5 crore (mandatory since August 1, 2023)
30-day reporting applies to: Subset of e-invoicing businesses with Rs 10 crore+ AATO
Check your AATO: Review aggregate turnover across all GSTINs under same PAN
Verify on GST portal: Registration details will indicate e-invoicing applicability
Exemptions: Composition scheme taxpayers, certain sectors (insurance, banking, passenger transport)

Why the GSTN Introduced This Rule

Data integrity: Ensures timely e-invoice reporting for accurate GST portal data
ITC validation: Helps match supplier invoices with buyer ITC claims in real-time
Evasion prevention: Reduces chances of backdated invoice manipulation
System efficiency: Prevents bulk uploads of old invoices causing portal congestion
Global alignment: Brings India closer to international e-invoicing standards with strict timelines

How to Calculate the 30-Day Window

Start date: Invoice date (not invoice generation date in system)
Counting method: Calendar days, not working days
Example 1: Invoice dated April 1, 2025 → Must report by April 30, 2025
Example 2: Invoice dated April 15, 2025 → Must report by May 14, 2025
Weekend/holiday consideration: 30-day count includes Saturdays, Sundays, and public holidays
Time of day: No specific time cutoff mentioned; upload before day ends (11:59 PM)

Process to Report E-Invoice to IRP

Step 1: Create invoice in TallyPrime or ERP system
Step 2: Export invoice data in JSON format as per IRP schema
Step 3: Log in to IRP portal (or use TallyPrime direct integration)
Step 4: Upload JSON file to IRP for validation
Step 5: IRP validates invoice data against GST records
Step 6: IRP generates Invoice Reference Number (IRN) and signed QR code
Step 7: IRP returns IRN and QR code to business
Step 8: Business prints/emails invoice with IRN and QR code to buyer
Timeline: Should be completed within hours of invoice creation, not delayed

TallyPrime Configuration for Timely E-Invoice Reporting

Enable automatic IRN generation: F11 > Statutory & Taxation > Enable e-invoicing > Set 'Generate IRN on Save' to Yes
Configure IRP credentials: Enter IRP username, password, and GSTIN in e-invoicing setup
Real-time IRN generation: Configure TallyPrime to generate IRN immediately upon invoice creation
Bulk IRN generation: Use TallyPrime's bulk e-invoice generation feature for high-volume businesses
Pending e-invoice report: Monitor 'E-Invoice Pending' report daily to track invoices awaiting IRN
Alert system: Set up email/SMS alerts for invoices nearing 30-day deadline
Backup IRP: Configure secondary IRP provider in case primary fails

Workflow Optimization to Meet 30-Day Deadline

Same-day IRN generation policy: Mandate that all invoices must have IRN generated on the same day
Approval streamlining: Reduce multi-level approvals that delay invoice finalization
Dedicated team: Assign specific personnel for e-invoice processing and IRP uploads
Daily monitoring: Review pending e-invoice report every morning
Exception handling: Establish protocol for rush IRN generation when deadline approaches
Contingency plan: Prepare for IRP downtime by tracking offline and batch uploading when portal is available
Training: Ensure all invoice-creating staff understand the 30-day rule and its consequences

Handling Common Scenarios

Scenario 1: Invoice created but awaiting customer approval → Generate IRN anyway to avoid missing deadline, cancel if needed
Scenario 2: Bulk month-end invoicing → Generate IRNs immediately, don't wait for month-end review
Scenario 3: IRP portal downtime → Track pending invoices and upload in bulk when portal resumes
Scenario 4: Invoice corrections needed after IRN generation → Cancel IRN, issue credit note, create new invoice
Scenario 5: High-volume business (1000+ invoices/day) → Implement automated bulk IRN generation through TallyPrime API integration

Penalties and Consequences of Non-Compliance

Direct penalty: No specific penalty for missing 30-day window, but consequences are severe
ITC denial: Buyer cannot claim ITC, leading to customer disputes and payment delays
Business impact: Repeated delays damage customer relationships and cash flow
Audit trigger: Pattern of late reporting can trigger GST audit and scrutiny
Additional compliance burden: Re-issuing invoices increases administrative workload
Reputational risk: Customers may prefer suppliers with reliable e-invoicing compliance

30-Day Compliance Checklist

Daily: Review pending e-invoice report in TallyPrime
Daily: Generate IRNs for all invoices created
Weekly: Audit e-invoice aging report to identify near-deadline invoices
Monthly: Review average time-to-IRN and identify process bottlenecks
Quarterly: Conduct team training on e-invoice compliance and 30-day rule
Annually: Assess e-invoicing workflow and implement automation improvements

Struggling to meet the 30-day e-invoice reporting deadline? Mark IT Solutions specializes in TallyPrime e-invoicing automation and workflow optimization. We can configure automatic IRN generation, set up monitoring dashboards, and train your team to ensure 100% compliance. Contact us for a 30-day compliance audit and implementation support.