GSTN Advisory: New e-Invoice Reporting Limit Set for Businesses with AATO of Rs 10 Crore and above

The GST Network (GSTN) has issued an advisory lowering the e-invoice reporting threshold to an Annual Aggregate Turnover (AATO) of Rs 10 crore and above, effective April 1, 2025. Previously, the threshold was set at Rs 100 crore. Taxpayers within this new threshold must report e-invoices within 30 days of issuance on the Invoice Registration Portal (IRP). This applies to all document types requiring an Invoice Reference Number (IRN), including invoices, credit notes, and debit notes. The advisory emphasizes the importance of timely reporting to avoid non-compliance. Taxpayers below the Rs 10 crore threshold are currently exempt from this requirement. The GSTN has provided a transition period to allow businesses to adapt to the new reporting limits. This change aims to enhance the accuracy and timeliness of e-invoice reporting, thereby improving compliance and reducing the risk of discrepancies in GST filings.