Auto-population of e-invoice details into GSTR-1 onwards for certain notified taxpayers
1. Explain briefly about Auto-Populated form GSTR-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’).
Upon successful generation of IRN, details of such e-invoices will be auto-
populated in respective tables of GSTR-1. The details of e-invoices available for auto-
population along with status of auto-population can also be downloaded as excel file.
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.
For the period of October, 2020, the e-invoice details would be processed
incrementally from 13th November, 2020. The processing of details of e-invoices/IRNs
generated till 31st October, 2020 is expected to take upto 10 days.
The processing of documents, dated in October, 2020, has no effect on filing of GSTR-
1 for October. The taxpayers are advised not to wait for auto-population but file
GSTR-1 for October, on their own (if not filed already). However, there is an option
to download the details of October-dated documents through excel file:‘Download
details from e-invoice (Excel)’ button (available at the bottom portion of GSTR-1
dashboard).
For the period of November, 2020, the e-invoices generated (i.e. the documents dated
in the Month of November) will be auto-populated into GSTR-1 in incremental
manner and the process for whole month will be completed by 2nd Dec, 20 (i.e. on T+2 basis).
The details would be auto-populated based on document date. Auto-population into GSTR-1 is as follows:
Sl. 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
3 Export supplies EXP
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
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)
After auto-population of details from e-invoices, in case of cancellation of IRN,
such documents will be deleted in the respective table.
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.
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
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.
Taxpayers are required to add details of supplies made in respective tables of GSTR-
1, other than those auto-populated from e-invoices.
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.
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.
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-populated,
• Deleted,
• Auto-population failed,
• Deletion failed
f) Error in auto-population/ deletion – Error description, if any
Taxpayers are requested to verify the documents present in the excel and may
share feedback on GST Self Service Portal, on below aspects:
All documents reported to IRP are present in excel
Status of each e-invoice/IRN is correct
All the details of document are populated correctly
The taxpayers for whom e-invoicing is not applicable may ignore the
sections/options related to e-invoice download. The downloaded file would be
blank in case taxpayer is not e-invoicing or when e-invoices reported to IRP are yet to be processed by GST system.
DISCLAIMER: This publication is merely a general guide meant for knowledge purposes only. All the references or content are for educational purposes only and do not constitute a legal advice. We do not accept any liabilities whatsoever for any losses caused directly or indirectly by the use/reliance of any information or conclusion contained in this publication. Prior to acting upon this publication, you're suggested to seek the advice. This work is entirely in the interest of profession and to contribute into my beloved subject of GST.
