Forgot to generate an e-invoice? Consequences and how to fix it

Why it matters

If e-invoicing applies to you (turnover above ₹5 crore in any year since 2017-18), a B2B invoice without an IRN is not a valid tax invoice.

• Your buyer can't claim ITC on it.
• You face a penalty of ₹10,000 or the tax involved, whichever is higher, for each such invoice.
• Goods moving with an invalid invoice can be detained during transit.

Step 1: Check the 30-day limit

The 30-day limit also applies to credit notes. Check the latest IRP advisory for how it treats debit notes.

Step 2: Fix it

Within the time limit

1. Generate the IRN for the same invoice number and date.
2. Send the signed invoice with the QR code to the buyer.
3. If GSTR-1 was already filed without it, check that the auto-populated data matches; don't report the invoice twice.

After 30 days (turnover ₹10 crore or more)

The IRP will reject the original date. Talk to your CA before acting. The usual approach is to issue a credit note against the original invoice and a fresh e-invoice for the supply, but this has GST and accounting effects.

Step 3: Stop it happening again

• Generate the IRN at the time of invoicing, not at month-end.
• Use software that blocks printing or sending a B2B invoice without an IRN.
• Review the e-invoice vs GSTR-1 report every month.
• Check yearly whether your turnover has crossed ₹5 crore or ₹10 crore.

In Hisab Central

Create invoices with F8 and generate the IRN in the same flow. See Generate e-invoices (IRN).

Related

• E-invoice applicability and exempt businesses
• IRN cancellation, time limit and amendments
• Common IRN and e-invoice API errors

Sources

• Rule 48(4): e-invoice applicability and exempt classes