GST Advisory: 30-Day E-Invoice Reporting for ₹10 Crores AATO and Above

The GSTN has announced that from April 1, 2025, businesses with an Aggregate Annual Turnover (AATO) of ₹10 crores and above must report e-invoices within 30 days of the invoice date on the Invoice Registration Portal (IRP). This is a reduction from the previous threshold of ₹100 crores set in September 2023.

Key Points:

Applicability: AATO of ₹10 crores and above.

Document Types: Invoices, credit notes, and debit notes.

Deadline: Invoices must be reported within 30 days (e.g., an invoice dated April 1, 2025, must be reported by April 30, 2025).

Enforcement: IRP will reject e-invoices older than 30 days.

Exemptions: Businesses with an AATO below ₹10 crores remain unaffected.

This change aims to enhance compliance, and businesses should ensure timely reporting to avoid penalties.