Countries · India

From GST e-invoicing to controlled financial operations

An IRN settles reporting, not receipt, price or credit. InvoiceDX gives each exception an owner, a rule and evidence. Filing stays with your return tool, GSP or adviser.

Production (defined scope)This badge shows e-invoicing exchange readiness; reporting and return support have their own status below.

SAP, Tally and ERPNext connectors, plus client-specific connectors
Any GSP or ASP you run
TaxGenie, a GSTN-empanelled GSP — GST compliance since 2017
ISO/IEC 27001 certified

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Legal mandate

GST IRP e-invoicing

Dated sources and legal status are shown per obligation block below. Mandate status is the authority's; readiness is ours.

E-invoicing mandates, dated and sourced →

Authorised-provider role

InvoiceDX itself does not connect to the IRP or GSTN; IRP connectivity is provided through TaxGenie by Regime Tax Solutions — a GSTN-empanelled GST Suvidha Provider (GSP), in GST compliance since 1 July 2017 — or through your own GSP or ASP; you keep your provider. InvoiceDX owns what follows the IRN: exception ownership, delegated approval, ERP posting and retained evidence for the GSTR-2B and IMS review.

Does not transmit: It does not file GSTR-1 or GSTR-3B and takes no IMS action on your behalf; filing stays with your return tool, GSP or adviser. IRP reporting of your documents goes through TaxGenie or the GSP or ASP you already use; InvoiceDX itself does not connect to the IRP or GSTN.

The exceptions we see in Indian invoice processing

An IRN settles that a document was reported. It does not settle whether the goods arrived, whether the tax head and GSTIN are right, whether the credit will appear in GSTR-2B, or who answers when it does not. Twelve exceptions, where they surface, what is at risk and what InvoiceDX does about each — open any block for the legal basis.

At intake3exceptions
Before posting5exceptions
Before the return4exceptions
12in total · each with an owner, a rule, an ERP action and retained evidence

At intake3 exceptions

01
B2B invoice without an IRN from a mandated supplier
What InvoiceDX doesApplicability check via TaxGenie or your GSP · document parked, not posted · supplier asked for a compliant document · request and re-issue retained.
Trigger, risk and legal basis
Trigger
Mandated supplier (≥₹5 crore) sends an invoice with no IRN or QR code.
What is at risk
Not an invoice under Rule 48(5): credit and audit trail exposed.
Basis
under Rule 48(5) of the CGST Rules (inserted by Notification No. 68/2019 – Central Tax of 13 December 2019) such a document is not treated as an invoice, so the credit and the audit trail are exposed.
02
IRN data that disagrees with the document received
What InvoiceDX doesField-by-field compare with the IRP record · tolerance under DOA · hold until note or re-issue · both versions retained.
Trigger, risk and legal basis
Trigger
IRN verifies, but GSTIN, number, value, HSN or tax head differs from the document received.
What is at risk
ERP posts what you received, not what was reported; credit at the wrong tax head is unusable.
Basis
the ERP would otherwise post what you received rather than what the supplier reported, and credit at the wrong tax head is credit you cannot use.
03
IRN cancelled after the invoice reached AP
What InvoiceDX doesIRN status re-checked before posting · cancelled IRN stops the request · replacement linked to the original · evidence retained.
Trigger, risk and legal basis
Trigger
Supplier cancels the IRN within the 24-hour window after the invoice is already in your queue.
What is at risk
Document no longer exists for GST; credit will not appear in GSTR-2B.
Basis
the document the ERP is about to post no longer exists for GST, and the credit will not appear in GSTR-2B.

Before posting5 exceptions

04
Duplicate invoice, duplicate IRN
What InvoiceDX doesDuplicate rule on GSTIN + number + year + IRN · duplicate blocked · decision retained with both documents.
Trigger, risk and legal basis
Trigger
Same supplier, number and year arrives by email, portal and EDI; the IRP rejects a second IRN, an AP queue does not.
What is at risk
Double posting, double payment, duplicate credit found in audit.
Basis
double posting, double payment and a duplicate credit that surfaces in audit.
05
Reported late, or outside the 30-day window
What InvoiceDX doesAgeing invoice → IRN → GSTR-2B · AP owner and tax reviewer notified · posting period decided under DOA · period evidence retained.
Trigger, risk and legal basis
Trigger
Supplier (≥₹10 crore) cannot report documents older than 30 days; the invoice gets no IRN or lands in a later GSTR-2B.
What is at risk
Credit moves across periods; Section 16(4) closes it on 30 November after the year.
Basis
credit timing moves across periods, and Section 16(4) of the CGST Act (as amended by the Finance Act 2022, effective 1 October 2022) closes the credit on 30 November following the financial year.
06
PO matches, GRN missing, or e-way bill disagrees
What InvoiceDX doesValue at risk raised · routed to buyer, stores or logistics under DOA · posting only after GRN · e-way bill, invoice and GRN retained together.
Trigger, risk and legal basis
Trigger
Three-way match fails on receipt, or the e-way bill quantity, vehicle or consignee differs.
What is at risk
Credit is conditional on receipt (s.16(2)(b)); movement evidence is the first audit ask.
Basis
Section 16(2)(b) of the CGST Act 2017 conditions the credit on receipt of the goods or services, and movement evidence is what an audit asks for first.
07
Price, quantity or tax-rate variance against the PO
What InvoiceDX doesTolerance by category under DOA · post with variance, short-post or hold · supplier request and note retained.
Trigger, risk and legal basis
Trigger
Unit price, quantity, GST rate or HSN differs from the purchase order.
What is at risk
Paying as received locks in a wrong tax amount; correction needs a Section 34 note.
Basis
paying the invoice as received locks in a wrong tax amount, and the correction needs a supplier credit or debit note under Section 34 of the CGST Act 2017.
08
Credit or debit note not linked to its invoice
What InvoiceDX doesMatched to invoice and ERP document · owner resolves the unmatched · reversal prepared for your IMS review · action stays with your reviewer.
Trigger, risk and legal basis
Trigger
A credit or debit note arrives without its original reference, or covers several invoices.
What is at risk
Note must tie to the original supply; on IMS a credit note can stay pending one period.
Basis
Section 34 of the CGST Act 2017 ties the note to the original supply, and on IMS a credit note can be kept pending for one tax period with the reversal declared on the credit actually availed (GSTN advisory of 23 September 2025, from the October 2025 tax period).

Before the return4 exceptions

09
Posted in the ERP, missing in GSTR-2B, or the reverse
What InvoiceDX doesEach resolved exception carries its ERP reference, matched to the 2B line · unmatched list to the tax reviewer · no treatment confirmed, no IMS action.
Trigger, risk and legal basis
Trigger
The books and GSTR-2B disagree in either direction.
What is at risk
Credit limited to what the supplier reported and GSTR-2B shows (s.16(2)(aa), Rule 36(4)).
Basis
Section 16(2)(aa) of the CGST Act and Rule 36(4) of the CGST Rules (effective 1 January 2022, Notifications No. 39/2021 and 40/2021 – Central Tax) restrict the credit to what the supplier has reported and what appears in GSTR-2B.
10
Supplier has not filed; credit at risk
What InvoiceDX doesFiling status via TaxGenie or your GSP linked to open and paid invoices · AP owner and tax reviewer notified · hold policy is yours · no payment executed.
Trigger, risk and legal basis
Trigger
Supplier reported the invoice but has not filed GSTR-3B for the period.
What is at risk
Credit to be reversed by 30 November if the supplier has not paid (Rule 37A).
Basis
Section 16(2)(c) of the CGST Act and Rule 37A of the CGST Rules (Notification No. 26/2022 – Central Tax of 26 December 2022) require the credit to be reversed by 30 November following the financial year if the supplier has not paid the tax.
11
Unpaid after 180 days
What InvoiceDX doesAgeing with open disputes shown · raised before the deadline · decision under DOA · reversal workpaper prepared for your filer.
Trigger, risk and legal basis
Trigger
Invoice and tax not paid to the supplier within 180 days of the invoice date.
What is at risk
Credit reversed with interest, re-availed on payment (Rule 37).
Basis
Rule 37 of the CGST Rules (as substituted by Notification No. 19/2022 – Central Tax of 28 September 2022, effective 1 October 2022) requires the credit to be reversed with interest and allows it to be re-availed on payment.
12
Reverse charge: a self-invoice is owed
What InvoiceDX doesReverse-charge rule at intake · dated task to the owner · self-invoice issued in your ERP, reported via TaxGenie or your GSP · evidence retained.
Trigger, risk and legal basis
Trigger
Supply from an unregistered or notified reverse-charge supplier without a self-invoice.
What is at risk
Recipient must issue the invoice within 30 days of receipt (Rule 47A).
Basis
Section 31(3)(f) of the CGST Act 2017 requires the recipient to issue the invoice, and Rule 47A of the CGST Rules (Notification No. 20/2024 – Central Tax of 8 October 2024, effective 1 November 2024) sets a 30-day limit from receipt.

Legal references name their instrument and date and are re-read by a practising chartered accountant before publish. Filing, IMS actions and payment stay with your filer, reviewer and treasury. General information, not tax or legal advice.

Connectivity: TaxGenie, your GSP or ASP, and your ERP

InvoiceDX itself does not connect to the IRP or GSTN; IRP connectivity is provided through TaxGenie by Regime Tax Solutions — a GSTN-empanelled GST Suvidha Provider (GSP), in GST compliance since 1 July 2017 — or through your own GSP or ASP. InvoiceDX works with any GSP, ASP or ERP you run — keep them, or if you want to change one, we will recommend options. Connectors are listed in the Conformance centre with their scope and readiness.
Already working with a GSP or ASP? You keep it. InvoiceDX reads IRN status, supplier applicability and GSTR-2B data through the provider you already use; each provider interface is listed in the Conformance centre by provider and scope once it has been tested.
ERP connectors are listed in the Conformance centre with their read/write scope and readiness; the ERP version and test record are added as each connector is tested. If your ERP is not listed yet, a client-specific connector is scoped and tested with you before it goes live.
Every exception keeps its evidence: the document received, the IRP-reported values, the owner, the delegated decision and the ERP document reference, retained for the GSTR-2B review and for audit.
What stays with your filer: GSTR-1, GSTR-3B, the IMS accept, reject or pending action, and any payment. InvoiceDX prepares the workpaper and the hand-over; your filer files, your reviewer acts on IMS and your treasury pays.
Readiness is shown separately for each obligation — e-invoicing exchange, GSTR-1 and IMS, and GSTR-3B — in the three blocks below.

Built on nine years of GST compliance work

InvoiceDX.ai is built by Regime Tax Solutions Private Limited, a Mumbai company whose GST compliance platform TaxGenie has been in GST compliance work since the tax began on 1 July 2017: e-invoicing, reconciliation, GST e-filing and e-way bills for Indian businesses.

That work is where the exception catalogue on this page comes from. Every item in it arises in Indian invoice processing and GST reconciliation practice, not only in a specification, and the owner, rule and evidence InvoiceDX attaches to each exception are the ones a tax reviewer asks for when the credit is questioned.

The India statements on this page are reviewed by a practising chartered accountant and checked against the primary source before they are published. The law is the authority's; the readiness is ours, and it is stated separately for each capability.

Who uses the India workflow

Each role sees the same exception, its owner and its evidence — never a direct line to a tax authority.

Group CFO

Open exceptions by entity and plant, value at risk and posting acknowledgement in one view.

CFO and finance leadership →

Head of Tax

Resolved exceptions and their evidence linked to the GSTR-2B review; filing stays with your GSP or adviser.

GST reconciliation workpapers →

AP and shared services

PO/GRN mismatches, duplicates and price differences routed through delegation of authority to a permitted ERP action.

AP exception management →

Chartered accountants

Controlled single-client delegation in a design pilot; a multi-client practice console is on the roadmap.

Accountants and tax advisers →

Three obligations, three statuses

E-invoicing exchange, transaction reporting and periodic return support

Each block shows the law on the left and InvoiceDX's readiness on the right. A country's legal mandate never establishes InvoiceDX's availability.

One month of obligations and who holds each stretch. InvoiceDX hands tax-ready data to your filer; it never files or pays.

E-invoicing exchange / clearance

IRP clearance

In law

E-invoicing under GST applies to registered persons whose aggregate annual turnover exceeded ₹5 crore in any financial year from 2017-18, with effect from 1 August 2023 (Notification No. 10/2023 – Central Tax). Official notice: since 1 April 2025, taxpayers with aggregate annual turnover of ₹10 crore or more cannot report invoices, credit notes or debit notes older than 30 days on the IRP (GSTN advisory of 5 November 2024).

Instrument: Notification No. 10/2023 – Central Tax; GSTN advisory of 5 November 2024 · Source

Checked 2026-10-20Next review 2027-01-15Reviewed by a practising chartered accountant

Where InvoiceDX standsProduction (defined scope)

GST IRP e-invoicing through TaxGenie or your GSP or ASP, and AP exception-to-posting control with delegated approval, within the scope defined in the India readiness register.

IRP reporting runs through TaxGenie or the GSP or ASP you already use; the interface in use is listed in the Conformance centre.
GSTR-2B/IMS and GSTR-3B support carry their own readiness status, shown in the two blocks below.

Transaction reporting

GSTR-1 and IMS

Official notice

The 57th GST Council (8 October 2026) recommended extending e-invoicing to inward supplies under reverse charge from unregistered persons and to the import of services for taxpayers with aggregate annual turnover of ₹5 crore and above. The recommendation has not yet been notified. Outward supplies continue to be reported in GSTR-1, and recipients act on supplier-reported invoices through the Invoice Management System (IMS) before GSTR-2B is generated.

Instrument: GST Council press release, 57th meeting, 8 October 2026 (pending notification); GSTR-1 and IMS under the CGST Rules, 2017 · Source

Checked 2026-10-20Next review 2026-11-19Reviewed by a practising chartered accountant

Where InvoiceDX standsDemo / test-ready

GSTR-2B and IMS review support has its own status, separate from exchange: InvoiceDX links the resolved exception and its evidence to the GSTR-2B review, and you can see it working on your data in a test environment. Reporting in GSTR-1 stays with your GSP or return tool.

Your filer files GSTR-1 and takes the IMS accept, reject or pending action; InvoiceDX prepares the hand-over.
Your reviewer decides the GSTR-2B treatment; InvoiceDX prepares the matched lines and the evidence for that review.

Periodic return support

GSTR-3B

In law

GSTR-3B is the periodic summary return under the CGST Rules, 2017, filed monthly or quarterly according to the taxpayer's filing scheme. Input tax credit claimed in GSTR-3B is reviewed against the auto-drafted GSTR-2B statement.

Instrument: GSTR-3B under the CGST Rules, 2017 · Source

Checked 2026-10-20Next review 2027-01-15Reviewed by a practising chartered accountant

Where InvoiceDX standsDemo / test-ready

Review workpapers and reconciliation evidence; filing stays with your GSP, return tool or adviser. Your filer files GSTR-3B from the workpapers InvoiceDX prepares.

Workpaper support has its own readiness status, shown here, separate from exchange readiness.

Demonstrable workflow

Illustrative workflow — not a connected live transaction. Sample company names only.

1
Sample Industries Ltd receives a supplier invoice carrying an IRN; the IRN is verified and the IRP-reported values are read through TaxGenie or your GSP route
2
The PO matches but the GRN is missing; InvoiceDX raises an exception with the value at risk and the credit on hold
3
Delegation of authority routes the exception to the plant buyer, who confirms receipt; the GRN is recorded in the ERP
4
The approved posting request goes to the ERP through the supported connector and the ERP document reference is read back
5
The posted invoice is matched to its GSTR-2B line; the open items are prepared for your IMS review with the evidence attached
6
Tax-ready hand-over: the exception trail, ERP reference and GSTR-2B match are retained for your reviewer; filing and IMS actions stay with your GSP, return tool or adviser

Illustrative workflow with sample company names; not a connected live transaction. Last checked 2026-10-20. Reviewed by a practising chartered accountant. General information, not tax or legal advice.

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From GST e-invoicing to controlled financial operations

The exceptions we see in Indian invoice processing

At intake3 exceptions

B2B invoice without an IRN from a mandated supplier

IRN data that disagrees with the document received

IRN cancelled after the invoice reached AP

Before posting5 exceptions

Duplicate invoice, duplicate IRN

Reported late, or outside the 30-day window

PO matches, GRN missing, or e-way bill disagrees

Price, quantity or tax-rate variance against the PO

Credit or debit note not linked to its invoice