13 July 2021
Dear Experts, We are liable for e invoicing but due to some reasons not done the same for April 2021, May 2021 and issuing the invoices to customers with accounting software only. How we can report those invoices on e invoice portal now ?? We have not file our GST returns for April 2021 & May 2021. Please suggest on the same.
14 July 2021
Kindly as replied above, please generate IRN at the earliest. Because initially a date validation was introduced in the IRP portal restricting a time lag of reporting an invoice of not more than 48 hours from the date of generation of e-invoice. Currently the validation is under suspension due to the various representations received on the hardships faced by the complying entities. But they might introduce it anytime. If it happens you will not be able to report those invoices at all. In such case, non-compliance will attract huge amount of penalties applicable for non-issuance of invoice. Because your regular invoice generated from accounting software will not be treated as a valid invoice at all.
CAclubindia
