Advisory on auto-population of e-invoice details into GSTR-1
1. Certain notified taxpayers have to prepare and issue their invoices by obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as ‘e-invoices’).
2. Upon successful generation of IRN, details of such e-invoices will be auto-populated in respective tables of GSTR-1. The same can be downloaded as excel file as well.
3. In case the GSTR-1 for corresponding period was already filed by the taxpayer, then, the details from e-invoices can be downloaded as excel file only.
4. The details would be auto-populated based on document date.
5. Auto-population into GSTR-1 is as follows:
|S.No||Type of Supply||Auto-populated in GSTR-1 Table|
|1||Taxable outward supplies made to registered persons (other than reverse charge)||B2B
4A – Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-commerce operator
|2||Taxable outward supplies made to registered persons attracting reverse charge||B2B
4B – Supplies attracting tax on reverse charge basis
6A – Exports
|4||Credit or debit notes issued to registered persons||CDNR
9B – Credit or debit notes (Registered) –
|5||Credit or debit notes issued to unregistered persons||CDNUR
9B – Credit or debit notes (Unregistered) – with UR type as Exports with payment and without payment of tax
6. The item-level details in the document will be aggregated at rate-level for the purpose of auto-population into GSTR-1. For the auto-populated invoices, below additional details will also be displayed.
a. Source (e-invoice)
b. Invoice Reference Number (IRN)
c. Invoice Reference Number Date (IRN Date)
7. After auto-population of details from e-invoices, in case of cancellation of IRN, such documents will be deleted in the respective table.
8. Details of e-invoices auto-populated in GSTR-1 can be edited/deleted by the taxpayer. However, in such cases, the ‘Source’, ‘IRN’ and ‘IRN date’ fields will be reset to blank in respective tables of GSTR-1. Such edited documents will be treated as if they were not auto-populated but uploaded separately by taxpayer.
9. Before filing GSTR-1, taxpayers are advised to review the details of e-invoices auto-populated in specified tables:
a. By viewing them online on GST Portal, or
b. By downloading the JSON from GST Portal, or
c. By using APIs via GSP
10. Taxpayers are advised to modify/update only those documents where the details auto-populated from e-invoices are not as per the actual invoice issued.
11. Taxpayers are required to add details of supplies made in respective tables of GSTR-1, other than those auto-populated from e-invoices.
12. An additional facility of consolidated download of all documents auto-populated from e-invoices is available in GSTR-1 dashboard. For this, you can use ‘Download details from e-invoice (Excel)’ button on GSTR-1 dashboard.
It may to be noted that the auto-populated details in this excel file are as reported on e-invoice portal Invoice Registration Portal (IRP). So, any subsequent modifications made to the auto-populated documents (in GSTR-1 tables) would not be reflected in this excel file.
13. Taxpayer can use the link ‘e-invoice download history’ to view the list of last five downloaded files. On click of the link, you can download the file.
14. The excel file downloaded from GSTR-1 dashboard page will have details of all the e-invoices received from Invoice Registration Portal (IRP) including cancelled invoices.
Following additional information relating to such e-invoices will also be available:
a. Invoice Reference Number (IRN) – 64 string hash
b. Date of Invoice Reference Number (IRN date)
c. e-invoice Status – Valid/ Cancelled
d. Date of auto-population/ deletion (in case of canceled IRN) will be the date when the e-invoice details are auto-populated in GSTR-1 or when the IRN was cancelled. Any subsequent modifications made to the auto-populated documents (in GSTR-1 tables) would not be reflected in this excel file.
e. GSTR-1 auto-population / deletion status (either of the following):
- Auto-population failed,
- Deletion failed
f. Error in auto-population/ deletion – Error description, if any