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

[Ashiesh Prremji]

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 !

Posts / Replies

[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.

[Padmanathan Kollengode]

Agree with Shilpi Ma'am. The intention behind cancelling your registration was to stop you from transacting business. Ie. the law contemplates that you are not supposed to supply goods between 09-11-2022 to 05-02-2023.

Apart from penalty and interest consequences, there maybe consequences for ITC in the hands of the recipient who has claimed ITC in the period during which your registration was cancelled.