The Goods and Services Tax Network (GSTN) on May 06, 2023, issued an advisory on the Deferment of Implementation of the Time Limit on Reporting Old e-Invoices.
The following has been stated namely: -
• The imposition of the 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 has been deferred.
• The link to the previously issued advisory dated April 13, 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.
