E-Invoice Penalty Calculator
Calculate penalty for not generating IRN. Find out the penalty for non-compliance with e-invoicing under GST.
Calculate E-Invoice Penalty
Penalty for Non-Generation of IRN
The penalty is ₹10,000 or 100% of the tax due, whichever is higher, per invoice (Rule 48(5), CGST Rules). Enter the number of invoices issued without IRN and optionally the tax amount per invoice to estimate your total penalty.
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View PlansFrequently Asked Questions
What is the penalty for not generating IRN?
Under Rule 48(5) of CGST Rules, the penalty is ₹10,000 or 100% of the tax amount due, whichever is higher, per invoice. This applies when a mandatory e-invoice is issued without IRN.
Are there other consequences of non-compliance?
Yes! Beyond the penalty: buyers cannot claim ITC, e-way bills may be invalid (goods can be detained), and incorrect e-invoices may attract an additional ₹25,000 penalty.
Can the penalty be waived?
In genuine cases of technical failure or first-time default, you may approach the GST authority for waiver. However, compliance is always the safer approach.