Key points
- From 1 April 2025, businesses with aggregate annual turnover of ₹10 crore or more must report e-invoices to the IRP within 30 days of the document date.[1]
- Until then the 30-day limit applied only to businesses of ₹100 crore or more.[1] Start date
- It applies to invoices, credit notes and debit notes, as the IRP's own notice says.[2]
- After day 30 the IRP rejects the request, and an invoice without an IRN is not a valid B2B tax invoice.
Who the rule applies to
The test is your aggregate annual turnover (AATO), worked out on your PAN across all GSTINs. If it is ₹10 crore or more, every e-invoice you report must reach the IRP within 30 days of the date printed on the document. The day count uses the document date, not the day you save it in your software.
Below ₹10 crore you still have to issue e-invoices once your AATO has crossed ₹5 crore, but the 30-day limit does not apply yet. It is still good practice to report on the day you bill.
What happens on day 31
The IRP checks the document date against the reporting date. If the gap is more than 30 days, it rejects the request and no IRN is generated. For a B2B sale that matters twice: the bill is not a valid tax invoice without an IRN, and your buyer cannot claim input tax credit on it.
There is no late-reporting window. Talk to your CA about how to correct the books and the return; do not simply re-date an old bill.
A daily routine that keeps you inside the window
- Report on save. Generate the IRN when you save the invoice instead of in a batch at month-end.
- Check the pending list every morning. Anything not reported yet, oldest first.
- Act on day 20. By day 20 a pending invoice needs a named owner and a fix.
- Clear failures the same day. Most rejections are a 4-digit HSN, an inactive buyer GSTIN or a place-of-supply mix-up, each fixable in minutes.
- Watch credit notes and debit notes too. They count against the same 30 days.[2]
How Moharbill helps
- IRN and e-way bill come back when you save the bill, with checks before the IRP.
- Every pending invoice shows its day count; alerts go out at day 20 and 25 to the owner and accountant.
- Bulk IRN clears a backlog oldest first, with automatic retry when the IRP is slow.
Frequently asked questions
Does the 30-day rule apply to businesses below ₹10 crore?
Not yet. From 1 April 2025 it applies to businesses with aggregate annual turnover of ₹10 crore or more. Smaller businesses that must issue e-invoices should still report on the day they bill.
Is the 30 days counted from the invoice date?
Yes. The IRP compares the document date on the invoice with the date it is reported. More than 30 days apart and the request is rejected.
Can I get an IRN for an invoice older than 30 days?
No. The IRP does not accept it. Talk to your CA about how to correct the books and the return.
Sources
Read on 17 Oct 2026. Official portal: einvoice1.gst.gov.in.
- GSTN advisory on the time limit for reporting e-invoices on the IRP portal (November 2024), linked from the IRP notice below. services.gst.gov.in
- IRIS IRP (einvoice6), "Revised Time Limit for E-Invoice Reporting for Businesses with AATO of ₹10 Crores & Above" (from 1 April 2025; invoices, credit notes and debit notes). einvoice6.gst.gov.in
Written by the Moharbill team
We build GST billing for distributors at Hexa Secure Labs and write these guides from the rules we code into the product. Spotted something out of date? Tell us and we will fix it within two working days.