GSTN vide press release / notification no 528 dated 03rd March, 2022 has published an advisory on “Auto-population of E-Invoice details into GSTR-1 on GST Portal”
- Generation of e-invoice is mandatory for certain class of taxpayers, as notified by the Government. These taxpayers are required to prepare & issue their e-invoices by reporting their invoice data in the prescribed format (e-invoice schema in FORM GST INV-01) and reporting the same on the Invoice Registration Portal (IRP).
- Invoices reported successfully on the Invoice Registration Portal (IRP) are given a unique Invoice Reference Number (IRN). After issuance, the e-invoices could be cancelled on the IRP within a specified period after the generation the e-invoice. The documents (invoices, debit notes, credit notes) reported on the IRP are transmitted electronically to the GST system two days after generation & are auto-populated in the respective tables of the GSTR-1 of such taxpayers.
- These auto-populated documents appear as Saved records in GSTR-1 of the taxpayers, with source of the document mentioned as ‘E-invoice’ & IRN details also mentioned against every record.
- In this regard, the following may be noted regarding the auto-population of e-invoices in GSTR-1 : a) The tax-period of GSTR-1 in which the e-invoice will be auto-populated will be as per the Document Date, irrespective of the date on which the document (invoice, debit note, credit note) was reported on the IRP & the IRN was generated (Date of Generation). b) If the taxpayer reports the document (invoice, debit note, credit note) on the IRP after filing GSTR-1 for that period, then the e-invoice will not be auto-populated in any subsequent GSTR-1. The Excel file containing the e-invoice details can still be downloaded from the GSTR-1 dashboard for the tax-period to which the document (invoice, debit note, credit note) pertains to. c) If the taxpayer reports the document (invoice, debit note, credit note) on the IRP after manually entering the document in GSTR-1, the manually entered data will not be over-written even if the GSTR-1 is not filed. The Excel file containing the e-invoice details can still be downloaded from the GSTR-1 dashboard of the tax-period to which the document (invoice, debit note, credit note) pertains to. Since the document already exists in GSTR-1 and it is not auto-populated in GSTR-1 from IRP, a message regarding this will be mentioned in the Excel file against the specific document(s).
- Supplies reported in the e-invoices are auto-populated in the following tables of GSTR-1 :
- GST System aggregates the item-level details reported in the e-invoices at Rate-level for the purpose of auto population into GSTR-1. For the records auto-populated in GSTR-1 on the basis of e-invoices, the following additional details will also be displayed in GSTR-1 :
- Source (e-invoice)
- Invoice Reference Number (IRN)
- Invoice Reference Number Date (IRN Date)
7. GSTR-1 is a statement of outward supplies which is prepared on the basis of the documents (invoices, debit notes, credit notes) issued by the taxpayers, and is a summary of the same for a given tax-period. Data reported in e-invoices should thus match with the data reported in GSTR-1. Consequently, if a taxpayer edits the data auto-populated in GSTR-1 from e-invoices, such edited documents will be treated as if they were not autopopulated but uploaded separately by taxpayer. Thus, the data auto-populated in the ‘Source’, ‘IRN’ and ‘IRN date’ fields will be deleted by the system in such cases. Taxpayers are thus advised to modify/update the details auto-populated from e-invoices only if they are not as per the actual documents (invoices, debit notes, credit notes) issued by them.
8. Cancellation of e-invoices on the IRP
Documents reported earlier on the Invoice Registration Portal (IRP) can be cancelled within a specified period on the IRP. Upon cancellation, the cancellation data flows to GST system and all cancelled document(s) which were appearing as saved documents in GSTR-1 are deleted from the GSTR-1. The status of the document will be updated in the Excel file, from Valid to Cancelled. In the following scenarios, the document status is updated in the Excel file upon cancellation on IRP, even if no further action is possible in GSTR-1 :
- GSTR-1 is already filed.
- Document edited manually by the taxpayer.
- Document edited by the taxpayer.
- Document not auto-populated due to error in auto-population.
9. E-invoice data in Excel format: An additional facility of consolidated download of all documents auto-populated from Invoice Registration Portal (IRP) is made available in GSTR-1 dashboard. This Excel file will be available on the GSTR-1 dashboard for the tax-period to which the document (invoice, debit note, credit note) pertains to. This file could be downloaded from the ‘Download details from e-invoice (Excel)’ button on GSTR-1 dashboard
10. Taxpayer can use the link ‘e-invoice download history’ to view the list of last five downloaded files:
This can be accessed at:
Returns Dashboard > Selection of Period > Details of outward supplies of goods or services GSTR-1 > Prepare Online
- Click here to know the source: Click Here
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