| Field | Controlled entry |
|---|---|
| Date | 1 April 2025 |
| System | E-Invoice |
| Legal anchor | GSTN advisory and Rule 48(4) reporting system |
| Official source | einvoice6.gst.gov.in |
Operational effect
GSTN-authorised IRP release information records a 30-day reporting restriction for taxpayers with AATO of Rs. 10 crore or more, applying to invoices, credit notes and debit notes from 1 April 2025.
Implementation controls
- Test PAN-level AATO from FY 2017-18 onward.
- Set ERP ageing alerts well before day 30.
- Control document-date amendments and cancellations.
- Maintain fallback IRP continuity and failure logs.
Evidence checklist
- Official advisory or release page
- Publication and effective dates
- Related notification or Rule
- Portal/API screenshot or response
- ERP change ticket and testing evidence
- Supersession and later-update check
Practical example
A finance team identifies the change, verifies its legal anchor, updates the ERP or filing SOP, tests the change in a controlled environment and archives the official source before the next transaction or return cycle.
Finin2min Q&A
Can a portal advisory amend the GST Act or Rules?
No. It explains system operation. The Act, Rules, valid notification and binding judgments prevail.
What evidence should be saved?
Official page or PDF, URL, date, access timestamp, hash, screenshots, filing acknowledgements, error logs and helpdesk tickets.
What if the portal and law appear inconsistent?
Preserve evidence, escalate promptly and protect the legal deadline through the available statutory or judicial route.
When can an operational page be indexed?
Only after its source, date, current status, legal anchor, implementation steps and supersession position are reviewed.