Does the rule cover credit and debit notes?

Yes. The IRP release explicitly includes invoices, credit notes and debit notes.

Are these working days?

No. The release describes a 30-day limit from the invoice date, so the checker counts calendar days.

Does below ₹10 crore mean e-invoicing never applies?

No. It only means this specific 30-day restriction is not triggered by that AATO selection.

Guides / GST e-invoicing

E-Invoice 30-Day Reporting Rule: How to Check Your Deadline

For covered taxpayers, the reporting clock starts with the document date and runs for 30 calendar days.

What changed?

The GSTN-authorised IRIS IRP release dated 31 March 2025 states that, effective 1 April 2025, taxpayers with AATO of ₹10 crore and above must report e-invoices within 30 days from the invoice date. The restriction covers invoices, credit notes and debit notes.

How to calculate it

Take the document date.
Add 30 calendar days.
Use that date as the reporting cut-off for a covered taxpayer.

Example

A document dated 5 October 2026 reaches day 30 on 4 November 2026. Use the actual document date in the checker.

Check an e-invoice deadline →

What this does not decide

This rule does not by itself determine whether every transaction requires e-invoicing. Use the official mandate and enablement resources for applicability.

Primary sources

IRP production release notes · IRP e-invoice mandate