CBIC enforcement guidelines regarding the 30-day time limit for reporting B2B invoices on the Invoice Registration Portal (IRP) for taxpayers with turnover exceeding ₹100 Crore, and mandatory reversal of Input Tax Credit (ITC) under Rule 37A where suppliers fail to file GSTR-3B.
Step-by-step advisory measures prescribed by ASGR and CO for immediate adherence:
The GST authority has implemented a strict validation rule on the Invoice Registration Portal (IRP). Taxpayers with aggregate annual turnover of ₹100 Crore and above cannot report invoices, credit notes, or debit notes beyond 30 days from the document date.
Invoices issued without a valid Invoice Reference Number (IRN) and QR code are treated as null and void under GST law, disentitling the recipient from claiming input tax credit.
Under Rule 37A of the CGST Rules, where input tax credit has been availed by a recipient on the basis of invoice reflected in GSTR-2B, but the supplier has not filed GSTR-3B by 30th September (extended to 30th November), the recipient must reverse such ITC.
Re-availment is allowed only when the supplier subsequently files their pending GSTR-3B and discharges the tax liability.
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