E-Invoice Portal Updates: What’s Changing in GST E-Invoicing from April 2025?

From April 1, 2025, the e-invoice portal will enforce new GST e-invoicing rules. Businesses with an Annual Aggregate Turn Over (AATO) of ₹10 crore must report e-invoices. This reporting must be done within 30 days of invoice issuance. This significantly lowers the previous ₹100 crore threshold. A large number of businesses will now be affected.

Currently, there are no strict deadlines for reporting invoices. Some businesses upload invoices late. This causes discrepancies in Input Tax Credit (ITC) claims. This also affects overall tax compliance. IRPs will now have in-built validation. Users cannot report e-invoices after the 30-day window. Late submissions will be automatically rejected. This can lead to penalties and financial setbacks.

Compulsory Two-Factor Authentication (2FA) on the E-Invoice Portal

From April 1, 2FA is mandatory for all taxpayers. This applies to e-invoice and e-way bill generation. This is irrespective of the taxpayer’s turnover.

History of E-Invoicing

The GST Council approved the e-invoice standard in its 37th meeting. This was on September 20, 2019. E-invoicing was introduced in phases from October 2020. It initially applied to taxpayers with AATO over ₹500 crore. In January 2021, it extended to those with AATO between ₹100 and ₹500 crore.

Documents and Exemptions Available on the E-Invoice Portal

GST invoices, credit notes, and debit notes must be uploaded. This is for B2B supplies and exports. SEZ units are exempt. Moreover, insurance and banking sectors, goods and passenger transportation agencies, and NBFCs are also exempt. Besides, multiplex cinema admissions are exempt.

E-Invoicing Process 

Taxpayers create GST invoices in their systems. They report these invoices to the Invoice Registration Portal (IRP). The IRP returns a signed e-invoice. It includes a Unique Invoice Reference Number (IRN) and a QR code. A GST invoice is valid only with a valid IRN.

Available Tools

E-invoices can be reported through various tools. These include API interface and mobile app. The GST e-Invoice Preparing and Printing (GePP) tool is available. There is also a bulk upload tool.

Conclusion

The new GST e-invoicing rules aim to improve compliance and reduce fraud. The reduced turnover threshold and 30-day reporting deadline will affect many businesses. Mandatory 2FA adds another layer of security. These changes are designed to streamline the GST system.

Disclaimer: This blog has been written exclusively for educational purposes. The securities mentioned are only examples and not recommendations. This does not constitute a personal recommendation/investment advice. It does not aim to influence any individual or entity to make investment decisions. Recipients should conduct their own research and assessments to form an independent opinion about investment decisions.