Many finance teams prepare invoices at month end but delay uploading them to the Invoice Registration Portal (IRP). Under the GST portal advisory on time limit for reporting invoices on the IRP, large taxpayers face a strict validation check. If your business crosses the 100 crore rupee turnover benchmark, any document dated more than 30 days prior to the attempt is barred from obtaining an Invoice Reference Number (IRN).
Who is covered by the 30-day reporting limit
The 30-day reporting restriction applies specifically to taxpayers whose Aggregate Annual Turnover (AATO) equals or exceeds 100 crore rupees in any preceding financial year. While Notification No. 10/2023-Central Tax mandates e-invoicing for all businesses with turnover exceeding 5 crore rupees, the automated 30-day cutoff on the portal is currently enforced for the 100 crore rupee cohort under Notification No. 13/2020-Central Tax.
This time ceiling applies to all three document types defined in the e-invoicing schema under Notification No. 60/2020-Central Tax:
- Tax invoices (INV)
- Credit notes (CRN)
- Debit notes (DBN)
Common mistake: Assuming credit notes are exempt from the 30-day window. If you issue a credit note on 1 September, you cannot generate an IRN for it on 5 October. The IRP validates the document date against the current system date for every document type.
What happens after 30 days: portal error code 2305
When an ERP or user attempts to push a document dated older than 30 days, the IRP blocks generation immediately. According to the official error master on the NIC e-Invoice portal error list, the API returns error code 2305:
“IRN cannot be generated with document date prior to {0} days from today for suppliers with turnover above {1}” NIC e-Invoice Portal Error Code Directory
Once error code 2305 triggers, the portal does not offer an override or manual condonation. The document cannot be uploaded to the e-invoice system with its original backdated document date.
If you also need to manage invoice cancellations, keep in mind that the cancellation window is even narrower. Once an IRN is generated, it can only be cancelled within 24 hours on the portal before locking permanently, as detailed in our guide on e-invoice cancellation 24 hours deadline.
Why an ungenerated IRN destroys buyer ITC
The legal consequence of missing the 30-day reporting window is severe. Under Rule 48(4) and Rule 48(5) of the CGST Rules, every invoice issued by a mandated entity without an IRN is legally void:
Rule 48(5) statutory mandate: Every invoice issued by a person to whom Rule 48(4) applies in any manner other than obtaining an IRN shall not be treated as an invoice.
Because an unregistered invoice is not a valid tax invoice in the eyes of the law, the recipient cannot claim Input Tax Credit under Section 16(2)(a). Without an IRN, the record does not auto-populate into the supplier Form GSTR-1, nor does it flow into the recipient GSTR-2B or the Invoice Management System (IMS).
If the supplier manually enters the invoice into Form GSTR-1 without an IRN, or if the recipient attempts to manually take credit in Table 4(A)(5) of Form GSTR-3B under GSTN GSTR-3B Table 4 guidelines, automated compliance algorithms flag the discrepancy. When ITC claimed in GSTR-3B exceeds GSTR-2B, the GST portal issues an intimation in Form GST DRC-01C under Rule 88D of the CGST Rules.
Worked example: vendor delay and DRC-01C risk
Consider Alpha Industrial Ltd (AATO of ₹150 crore) supplying equipment to Beta Engineering Pvt Ltd on 10 August 2026. Alpha prepares an invoice for ₹5,00,000 plus 18% IGST (₹90,000), but forgets to push it to the IRP. On 25 September 2026 (46 days later), Alpha attempts to generate an IRN.
Here is how the numbers play out across books, GSTR-2B, and tax returns:
| Document details | In buyer books | In GSTR-2B | Compliance outcome |
|---|---|---|---|
| INV-1088 (₹5,00,000 + ₹90,000 IGST) | ₹90,000 | ₹0.00 | IRN blocked (Error 2305); Rule 48(5) invalid invoice |
| Taxpayer action in GSTR-3B Table 4(A)(5) | ₹90,000 claimed | ₹0.00 auto-populated | Triggers Form GST DRC-01C under Rule 88D |
Formula for the tax exposure:
ITC at risk = Taxable value × Tax rate = ₹5,00,000 × 18% = ₹90,000
If Beta Engineering claims the ₹90,000 without a valid IRN in GSTR-2B, the mismatch creates an automated DRC-01C liability requiring tax reversal plus applicable interest under Section 50.
How to resolve invoices rejected after 30 days
Because the IRP cannot be forced to register an invoice older than 30 days, finance teams must take corrective operational steps:
- Cancel the unapproved internal document: Cancel the stale internal voucher in your accounting ERP so it does not remain a pending open receivable.
- Re-issue a fresh invoice with current date: If goods movement or contract terms allow, issue a new invoice carrying the current date, provided commercial contracts and delivery terms are updated. Generate the IRN immediately upon creation.
- Use Form GSTR-1A for current period adjustments: Under GSTN GSTR-1A advisory, suppliers can amend outward supplies for the current period before filing GSTR-3B.
- Coordinate with buyer via IMS: Under the Invoice Management System, inward records flow to the recipient dashboard. As clarified in GSTN IMS advisory and GSTN IMS FAQs, any amendment filed by a supplier resets earlier actions, allowing fresh verification before GSTR-2B generation.
Frequently asked questions
Who is restricted by the 30-day e-invoice reporting limit on the IRP?
The 30-day reporting restriction applies to taxpayers with an aggregate annual turnover of 100 crore rupees or more. Taxpayers below this threshold are currently not blocked by the 30-day validation rule on the IRP, though general e-invoicing remains mandatory for businesses above 5 crore rupees turnover.
What error code does the IRP return when reporting an invoice older than 30 days?
The portal returns error code 2305 stating that the IRN cannot be generated with a document date prior to 30 days from today for suppliers above the specified turnover threshold.
Can a buyer claim input tax credit if an e-invoice was never registered on the IRP?
No. Under Rule 48(5) of the CGST Rules, any invoice issued by a mandated supplier without obtaining an IRN is not treated as a valid tax invoice. Consequently, the recipient cannot claim ITC, and any manual claim triggers Rule 88D mismatch intimations in Form GST DRC-01C.
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Last checked: 25 October 2026. Sources: CBIC CGST Rule 48, NIC e-Invoice Error Codes Master, GSTN Form DRC-01C User Manual.