The E-Invoice 30-Day Reporting Rule
Miss this deadline and the portal doesn't warn you — it simply rejects the invoice. Here's exactly who this applies to, and a boundary detail that's the opposite of the main ₹5 crore rule.
GST E-Invoice Applicability Checker
Check whether this rule applies to you alongside your basic e-invoicing obligation.
The short answer
If your AATO is ₹10 crore or more, you must report each e-invoice to the Invoice Registration Portal (IRP) within 30 days of the invoice date. Effective 1 April 2025. Invoices reported later are rejected outright.
Worked example
A logistics company with ₹15 crore AATO issues an invoice dated 1 April. It must be reported to the IRP by 30 April at the latest. Report it on 1 May, or any day after, and the portal rejects it — there's no grace period or manual override.
Who this applies to — and who it doesn't
- ₹15 crore AATO, B2B supplies: the 30-day rule applies on top of the basic e-invoicing mandate.
- ₹8 crore AATO, B2B supplies: e-invoicing is mandatory (exceeds ₹5cr), but the 30-day deadline does not apply — that business sits below the separate ₹10 crore threshold for the reporting rule specifically.
- ₹12 crore AATO, B2C only: the 30-day rule is irrelevant here — e-invoicing itself doesn't apply at all, since this business doesn't make qualifying B2B/export/SEZ/B2G supplies.
The middle case is worth sitting with: crossing ₹10 crore doesn't create a NEW e-invoicing obligation by itself — it adds a reporting deadline to an obligation that (for most businesses in this range) already exists from the ₹5 crore threshold.
A different boundary than the ₹5 crore rule
This threshold is worded "₹10 crore or more" — confirmed directly on the official GST e-invoice portal. That means a business at exactly ₹10,00,00,000 IS covered by the 30-day rule. Compare that to the main ₹5 crore mandate, which requires turnover exceeding ₹5 crore — a business at exactly ₹5,00,00,000 is not covered. The two thresholds use opposite boundary conventions; see the ₹5 crore rule explained for that side of it.
How the threshold got here
The 30-day reporting rule didn't always apply at ₹10 crore. It was first introduced for businesses with AATO of ₹100 crore or more, then lowered to ₹10 crore or more per a GSTN advisory dated 5 November 2024, effective from 1 April 2025. Watch for further reductions as GSTN infrastructure and enforcement mature — there's no announced further change as of this article's verification, but the direction of travel has consistently been toward covering more businesses over time.
What "reported" actually means
Reporting means generating an Invoice Reference Number (IRN) for that invoice through the IRP, not just recording it in your own accounting system. The 30-day clock runs from the invoice date, not from when you get around to uploading it — build IRN generation into your invoicing process itself if you're anywhere near this threshold, rather than batching it later.
FAQ
Businesses with AATO of ₹10 crore or more (this threshold uses "or more" — a business at exactly ₹10,00,00,000 is covered). Effective 1 April 2025, per a GSTN advisory dated 5 November 2024, which lowered the threshold from the earlier ₹100 crore.
The Invoice Registration Portal (IRP) rejects it outright — you cannot generate an IRN for an invoice older than 30 days from its invoice date if you're above the ₹10 crore threshold. Get your reporting process automated or tightly scheduled if you're near this limit.
Not currently. Below ₹10 crore AATO, there's no fixed reporting deadline — though reporting promptly (ideally in real time) remains good practice, since e-invoicing itself may already be mandatory for you at the ₹5 crore threshold even without the 30-day restriction.
Not by itself. The 30-day rule is a reporting-deadline rule that only matters if e-invoicing already applies to you under the separate ₹5 crore threshold, supply-type, and exemption conditions. Check those first — see is e-invoicing mandatory for my business?
An invoice dated 1 April must be reported to the IRP by 30 April at the latest — reporting it on 1 May or later gets it rejected. This applies to invoices, credit notes, and debit notes alike for businesses at or above ₹10 crore AATO.
Last verified: 16 Aug 2026
Sources: einvoice6.gst.gov.in (official GST e-invoice portal); GSTN advisory dated 5 November 2024, effective 1 April 2025.
This is indicative information, not a substitute for professional advice. Confirm your exact reporting obligations with a qualified GST practitioner before making compliance decisions.