GST E-Invoice Rules in India 2026: 30-Day IRN Limit, Applicability & Compliance
GST e-invoicing is an important part of tax compliance for eligible businesses in India. It standardises how specified GST invoices and related documents are reported to the government-notified Invoice Registration Portal (IRP), helping businesses maintain consistent records and reducing manual data entry. One important requirement businesses should understand is the 30-day e-invoice reporting restriction introduced for taxpayers with an Aggregate Annual Turnover (AATO) of ₹10 crore or more from 1 April 2025. Eligible businesses in this category cannot report covered documents to the IRP once they are more than 30 days old. However, this is not the same as the threshold for mandatory e-invoicing. Understanding both requirements helps businesses establish appropriate invoicing processes and avoid reporting delays. In this guide, we explain GST e-invoice rules in India for 2026, the applicability threshold, the 30-day IRN reporting limit, important exemptions, and practical steps businesses can take to maintain compliance.
