New changes applicable in E-Invoice from

1 November 2023

2 Factor Authentication

From November 1, 2023, all taxpayers having an AATO of more than Rs 20 crore must use two-factor authentication.

Reporting Invoices New Time Limit on the IRP portal

As per directions by GST Authority, a time limit of 30 days for reporting of invoices from date of invoice is imposed on e-invoice portals, and is applicable for taxpayers with AATO greater than or equal to 100 crores from 1st November 2023.

Dear Taxpayers,

It is to inform you that the GST Authority has decided to set a time limit of 30 days from the date of invoice for submitting invoices on e-invoice portals. This time limit applies to taxpayers with an AATO of more than or equivalent to 100 crores. As a result, taxpayers in this group will be unable to record invoices that are more than 30 days old on the day of reporting.

Please keep in mind that this restriction applies to all document types for which IRNs are to be created. As a result, the Credit / Debit note must also be submitted within 30 days of issue from the date of issue.

For instance, if an invoice is dated November 1, 2023, it cannot be recorded later November 30, 2023.

This validation will take effect on November 1st, 2023.