An important update has been issued by the GST Authority concerning the reporting of invoices on e-invoice portals. Commencing from November 1, 2023, a new advisory has been put in place, stipulating a 30-day time limit for reporting invoices from their date of issuance. This particular advisory is applicable to taxpayers whose Aggregate Annual Turnover (AATO) equals or exceeds 100 crores.
It is noteworthy that this time restriction is applicable to all types of documents for which Invoice Reference Numbers (IRNs) are required, encompassing Credit and Debit notes.
For instance, if an invoice was issued on November 1, 2023, it must be reported on or before November 30, 2023, to ensure compliance with this requirement.
Source https://einvoice1.gst.gov.in/Documents/advisory080923.pdf