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E Invoicing for GSTIN Cancelled Period, Goods and Services Tax - GST

Issue Id: - 118364
Dated: 8-2-2023
By:- Ashiesh Prremji
E Invoicing for GSTIN Cancelled Period

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Respected Experts,

Need Clarification....

If GSTIN was cancelled from 09-11-2022 to 05-02-2023, now how to proceed for E- Invoicing ? If we use current date to generate IRN will it be treated as violation of Section 31 ?

In this case what will be time of Supply U/S 13, Date of Payment received or IRN Generation Date or Month of Provision of Service ?

Suppose For Dec.22 month service E Invoice generated in Feb 23 & Payment of same received in Jan.23 only. Whether we should Report in GSTR-1 of Jan month as GST on Advance & make payment accordingly in 3B of Jan 23 & later in Feb month by showing E Invoice in GTSR-1 adjustment in 3B should be done ?

Adding to above, if payment not received for such service till date, then E Invoice generated in Feb 23 will reported in Feb month GSTR-1 & gst will be paid in Feb 3B by treating it Feb month Liability. Will it Correct way to do compliance ? Kindly provide some clarification on that.

Thank You !

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1 Dated: 11-2-2023
By:- Shilpi Jain

Late generation of e-invoice is as good as late issue of invoice. Will attract general penalty u/s 125.

ToS is governed by section 13 for services. It will be the earliest of date of payment receipt or provision of service (it is assumed in this case that the invoice is not issued within 30 days).

For the service provided in Dec '22 where e-invoice was generated after 30 days, the ToS would be Dec '22 itself i.e. the date of provision of service.

If the liability for this is paid beyond 20th Jan '23, interest liability will arise.


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