The Goods and Services Tax Network (GST) has issued Advisory on 06.05.2023, on determent of Implementation of Time Limit on Reporting Old e-Invoices.
Earlier the GSTN has issued updated Advisory on 13.04.2023, which provided that businesses with a turnover of Rs. 100 crore and above will have to upload their e-invoices on IRP portals within 7 days of the issue of such invoice w.e.f. 01.05.2023.
The Advisory reads as under:
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:
https://www.gst.gov.in/newsandupdates/read/578
The next date of implementation will be shared with you in due course of time.
Source: GSTN