Clarification requested on advisory allowing 30 days for reporting invoices on IRP - Goods and Services Tax - GST

The GSTN has issued an advisory on Sep 11, 2023 (https://einvoice1.gst.gov.in/Documents/advisory080923.pdf) allowing registered taxpayers with AATO equal to or exceeding Rs.100 crores, to report the details of their B2B supplies within 30 days of generating the said B2B tax instrument. Para 1 of the said advisory reads as follows: It is to update you that it has been decided by the GST Authority to impose a time limit of 30 days for reporting of invoices from date of invoice, on e-invoice portals. This time limit is applicable for taxpayers with AATO greater than or equal to 100 crores. Hence, the taxpayers in this category will not be allowed to report invoices older than 30 days on the date of reporting... As per Rule 48(5) read with Rule 48(4) of CGST Rules, 2017 , ... Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice. This implies that a registered taxpayer shall generate the E-invoice bearing the unique IRN, before or at the time of supply of goods or services, and issue it to the intended recipient. If my understanding is correct, among other things, then a tax invoice shall be generated: For supply of goods 1. At the time of supply of goods to the recipient, where no movement of goods is involved 2. At the time of dispatch of goods to the recipient, where there is movement of goods before delivery to the intended recipient For supply of services , Before or after provision of services. If the invoice is issued after provision of service, it has to be done within the specified period of 30 days from the date of supply of service, as per invoice rules. Please help me understand why taxpayers whose AATO is equal to or more than Rs.100 crores, are being allowed to report and generate e-invoices up to 30 days from the date of generation of such tax invoice. Do we have realistic scenarios where a registered taxpayer would generate a tax invoice and wait for up to 30 days, to generating an E-invoice? Thanks!