The GST portal says e-invoice services will be unavailable from 9:00 AM on Saturday, 31 October 2026 until 1:00 PM on Sunday, 1 November 2026 (IST). If you dispatch goods this weekend, the short answer is: keep moving the goods on an e-way bill, and generate every pending e-invoice (IRN) once services resume.
What the GSTN advisory says
GSTN’s advisory dated 28 October 2026 attributes the outage to a scheduled infrastructure upgrade. Three services on the e-invoice portal are listed as affected:
- e-Invoice data retrieval and processing from Invoice Registration Portals (IRPs).
- Auto-population of e-invoice data in GSTR-1.
- e-Invoice JSON downloads through the portal and APIs.
Plan on the basis that fresh IRN generation will not be dependable during the window.
The calendar: why Monday will be heavy
31 October 2026 is a Saturday, and it is also month-end. The window runs through Sunday and ends at 1:00 PM. Monday, 2 November is the first full working day after services return, so expect a backlog of invoices and heavy load on the IRP.
- Last full day of normal services
- Generate IRNs for everything ready today
- Window begins; month-end
- Plan on no fresh IRN
- E-way bill route for movement
- Services expected back after maintenance
- Confirm the IRP is live before relying on it
- Backlog of invoices to report
- Heavy load on the IRP
- Start early; clear oldest first
Can goods still move?
Yes. The e-invoice and the e-way bill are separate compliances. An e-way bill can be generated from the invoice details (Part A and Part B under Rule 138 of the CGST Rules), and the goods can travel on the invoice and e-way bill while the IRN is pending. The 2024 proposal to block e-way bills where no IRN exists was withdrawn.
The IRN is only postponed, not waived. Under Rule 48(5) of the CGST Rules, an invoice that is required to carry an IRN but does not is not treated as a valid invoice. Your buyer’s input tax credit depends on that invoice, so generate every IRN as soon as services resume.
Action plan for traders and manufacturers
| When | What to do |
|---|---|
| Fri 30 Oct | Generate IRNs for everything that is ready. Pull forward dispatches where practical. |
| Sat 31 Oct – Sun 1 Nov | Issue invoices in the normal series, generate e-way bills, and keep a register of invoices raised without IRN. Inform key customers. |
| Sun 1 Nov after 1 PM | Confirm the IRP is live, then begin clearing the register, oldest invoices first. |
| Mon 2 Nov | Finish all pending IRNs early in the day, before the rush. Reconcile against the register. |
| Before GSTR-1 | Check that every October invoice has an IRN and appears correctly in GSTR-1. |
Three points to watch
- 30-day limit. Taxpayers with aggregate annual turnover of ₹10 crore and above cannot report e-invoices older than 30 days on the IRP (effective 1 April 2025). Do not let weekend invoices drift towards that limit.
- Invoice date. Report the invoice with its original date and number. Do not re-date or re-number the documents.
- Customers. Buyers who rely on auto-populated e-invoice data may see delays. A short note that the IRN will follow avoids queries.
FAQs
Is the e-way bill portal affected by this advisory?
The advisory lists only e-invoice services. Before dispatch, confirm that your e-way bill route (portal, ERP or API) is working.
Can I issue an invoice without an IRN?
You may raise the invoice so that goods can move, but it is incomplete for GST purposes until the IRN is generated.
Will GSTR-1 for October be affected?
Auto-population of e-invoice data is among the affected services, but it is expected to resume after maintenance. Verify the data before filing.
What if my turnover is below ₹10 crore?
The 30-day reporting limit does not apply to you at present, but the IRN is still required if e-invoicing applies to you. Generate it promptly.
Takeaway
Treat the weekend as an e-way-bill-only window, keep a clean register of invoices without IRN, and clear the backlog first thing on Monday.
Last reviewed: 29 October 2026. This note is for general information and is not advice on any specific case.
Arpan Bohra & Co., Chartered Accountants
Website: https://www.arpanbohra.co.in/
Email: ab@arpanbohra.co.in
Sources: e-Invoice portal advisory, 28 Oct 2026 · 30-day IRP reporting limit (GSTN update, via Taxmann) · Withdrawal of e-way bill block without IRN
This article is for general information and is not professional advice. Law and rates change; please consult us before you act.