What is the E-Invoice Limit? A Detailed Guide
- Farheen Mukadam
- Jul 14
- 5 min read
Updated: Aug 18
In India, e-invoicing is essential to GST compliance. In fact, the government has worked to make it a standard practice for as many enterprises as possible by lowering the obligatory threshold turnover limit every time over the years. With its many rules and restrictions, this e-invoicing system has made compliance a little more difficult, even if it has standardised invoicing procedures and format for all organisations. The e-invoice generating time limit is one such crucial regulation. Since this time limit was recently enforced, businesses are required to become aware of it and follow it. The most recent GSTN advice changed the AATO threshold to Rs. 10 crores for the 30-day e-invoice time restriction, whereas before it was only applicable to companies with an Aggregate Annual Turnover (AATO) over Rs. 100 crores. In this article, we will explain the concept of the e-invoice limit in detail.
Table of Contents
What is e-invoicing under GST?
With the aid of GSTN, B2B invoices and other crucial documents are electronically validated and authorised for use on the GST portal using a technique known as electronic invoicing, or e-invoicing. All kinds of businesses are covered by the e-invoicing system that was introduced at the 35th Council of GST. Every invoice created via the Invoice Registration Portal (IRP) and overseen by the GST Network (GSTN) is assigned an identifying number under this electronic invoicing system. All of the invoice's data is instantly moved from this portal to either the GST portal or the e-way bill portal. In this manner, the need for manual data entry during invoice generation is eliminated.
What is the e-invoice Generation Time Limit?
The GST law and system did not set a deadline for creating electronic invoices until April 30, 2023. But starting on May 1, 2023, the government mandated that taxpayers having an Annual Aggregate Turnover (AATO) of at least Rs. 100 crore must create e-invoices for credit-debit notes and tax invoices within seven days of the invoice date. Such invoices and notes would become void if they were not in compliance. The seven-day rule was not put into effect in spite of the statement.
The government later required companies with an AATO of at least Rs. 100 crore to disclose all tax invoices, credit notes, and debit notes to a notified IRP within 30 days of issuance, starting on November 1, 2023. Later, the scope of this 30-day obligation was expanded to include taxpayers with an AATO of Rs. 10 crore or higher as per the GSTN site advice published on November 5, 2024. This adjustment will be implemented on April 1, 2025, to guarantee seamless compliance.
Updates in E-Invoice Generation Time Limit
There was no set date for e-invoicing when it was first implemented. In April 2023, the first time limit was implemented. The main upgrade was presented as follows:
The government imposed a statutory 30-day e-invoice generating time limit along with an advice in April 2024.
By reducing the AATO level to Rs. 10 crore in November 2024, the most recent update—which was detailed in the e-invoice time limit latest notification—expanded the regulation.
With the implementation of this revised regulation on April 1, 2025, all invoices for the impacted companies must be reported within 30 days of the invoice date.
Businesses with an AATO under Rs. 10 crore are exempt from this modification.
Consequences of Non-Compliance with the e-invoice Limit
There are a number of serious repercussions if you upload your electronic invoice after the allotted time:
Invoices submitted after the 30-day time limit will be automatically rejected, making them ineligible for GST-related norms.
Cash flow and business relationships may take a hit due to the rejection of an invoice as it means that buyers cannot claim input tax credit for that specific transaction.
Each invoice that is not generated electronically is subject to a penalty equal to 100% of the tax or Rs. 10,000, whichever is higher.
Rejected invoices may need to be cancelled and reissued, which could result in mistakes and more labour.
Missing the 30-day deadline raises the possibility of non-compliance, which may result in fines or more scrutiny during audits.
Tips to Stay Compliant With the e-invoice Limit
Take into account the following steps to help you regularly fulfil the 30-day deadline and guarantee that your electronic invoice is accepted:
Leverage Technology: Use software that interacts directly with the IRP to automate your invoicing process. Bills are automatically uploaded by such software as soon as they are generated.
Establish Internal Deadlines: If you're not using an automated e-invoicing program, try to set internal goals that demand that invoices be completed and reported well in advance of the 30-day period.
Keep Your Team Up to Date: Inform your accounting and finance departments on a regular basis on the most recent developments, including information from the most recent e-invoice time limit notification.
Keep an eye on the official channels: Keep yourself updated by visiting the Invoice Registration Portal and the GSTN Portal for any new information.
Conclusion
One important element in guaranteeing correct and timely GST reporting is the revised e-invoice creation time restriction. Adapting your processes is crucial because the most recent e-invoice time limit notification now extends this requirement to companies with an AATO over Rs. 10 crore. You can prevent e-invoice rejections, ensure seamless GST compliance, and protect your input tax credit claims by putting in place proactive internal procedures and getting expert advice.
Frequently Asked Questions What is the current e-invoice generation time limit?
As of right now, invoices must be uploaded to the IRP within 30 days of the invoice date.
Who is the current e-invoice generation time limit applicable to?
According to the most recent revision, the 30-day period begins on April 1, 2025. This is applicable to all companies that must create electronic invoices under GST, especially those with AATOs greater than Rs. 10 crore.
What happens if the user fails to upload an invoice within 30 days?
The IRP rejects invoices that are submitted after 30 days, which makes them ineligible for GST compliance and may cause issues with input tax credit claims.
When does the new 30-day time limit come into effect?
In April 2024, the 30-day rule was formally introduced, and in November 2024, it was extended. With effect from April 1, 2025, this expansion now includes companies with an AATO of more than Rs. 10 crore.
Who is the 30-day e-invoicing time limit not applicable to?
Businesses having AATOs under Rs. 10 crore are exempt from the 30-day e-invoicing generation time limit.
What documents are eligible for the 30-day e-invoicing limit?
E-invoices, credit notes, and debit notes are all subject to the 30-day deadline.
Is the e-invoice time limit applicable to businesses with a Rs. 5 crore turnover?
No. For a turnover of Rs. 5 crore, the e-invoice creation time limit does not apply.
What are the key highlights of the new GST e-invoicing rules in 2025?
Mandatory e-invoice reporting: E-invoice reporting is required for companies with AATOs of at least Rs. 10 crore. These companies have 30 days to transmit their invoices, credit notes, and debit notes to the IRP.
Automated compliance checks: Invoices submitted after the 30-day period will be automatically rejected by the IRP system.
Impact on Input Tax Credit (ITC): Suppliers and buyers are impacted when unreported invoices that are older than 30 days are not eligible for ITC claims.
Applicable turnover limit: Companies that met the AATO criteria in any previous fiscal year are subject to the rule.
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