Deferment of Implementation of Time Limit on Reporting Old e-Invoices

Dear Taxpayers,

1. It is to inform you that it has been decided by the competent authority to defer the imposition of time limit of 7 days on reporting old e-invoices on the e-invoice IRP portals for taxpayers with aggregate turnover greater than or equal to 100 crores by three months. In this regard, the link to the previously issued advisory dated 13th April 2023 may be referred at:

2. The next date of implementation will be shared with you in due course of time.

Thank You,
Team GSTN