Auto Population of e-Invoice Details Into the GSTR-1

Updated on: Jan 15th, 2025

2 min read

The Central Board of Indirect Taxes & Customs (CBIC) has facilitated the auto-population of e-invoice details into the GSTR-1 return on the GST portal. All taxpayers who issue e-invoices after obtaining the IRN (Invoice Reference Number) from the IRP (Invoice Registration Portal) will get the details of such e-invoices auto-populated in the respective tables of the GSTR-1.

As per advisory dated 30th November 2020, transactions will be reflected in an incremental manner on T+2 day basis, such that within two days, the e-invoice transaction gets autopopulated into the GSTR-1. These e-invoice details can also be downloaded as an excel file.If the GSTR-1 for the respective period was already filed by the taxpayer, then the details from the e-invoices can be downloaded only as an excel file.

Latest Updates

10th May 2023
CBIC notified the sixth phase of e-invoicing. Henceforth, taxpayers with INR 5 Crore+ turnover in any financial year from 2017-18 must issue e-invoices w.e.f 1st August 2023.

6th May 2023
The GST Network has deferred the implementation of rule to fix time limit of 7 days for reporting the old e-invoices on the IRP portals by three months. Further, the department is yet to announce the new implementation date.

13th April 2023
The GSTN released an advisory on 12th and 13th April 2023 stating that taxpayers with an annual turnover of Rs.100 crore and more must report tax invoices and credit-debit notes to the IRP within 7 days from the date of issue of the invoice/CDN from 1st May 2023.

The details will be auto-populated in the GSTR-1 based on the document date, and aggregated at a rate-level. The auto-population of details will be as follows:

S.No	Type of Supply	Auto-populated in GSTR-1 Table
1	Taxable outward supplies made to registered persons other than RCM (reverse charge)	B2B
1		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 on which RCM (reverse charge) is applicable	B2B
2		4B –Supplies attracting tax on reverse charge basis
3	Export supplies	EXP
3	Export supplies	6A – Exports
4	Credit or debit notes issued to registered persons	CDNR
4	Credit or debit notes issued to registered persons	9B – Credit or debit notes (Registered)
5	Credit or debit notes issued to unregistered persons	CDNUR
5	Credit or debit notes issued to unregistered persons	9B – Credit or debit notes (Unregistered) – with UR type as Exports with payment and without payment of tax

Additional details: The additional details mentioned below will be displayed for auto-populated invoices:

Source
Invoice Reference Number
Invoice Reference Number date

Cancellation of IRN: In case of cancellation of the IRN after auto-population of details into the GSTR-1, then such details will be deleted in the respective tables.

Changing details in the GSTR-1: In case e-invoice details are edited by the taxpayer directly in the GSTR-1, then the source, IRN and IRN date fields will be reset to blank in the respective tables of GSTR-1. Such edited documents are considered as separately uploaded by the taxpayer rather than auto-populated.

Review of auto-populated details by taxpayers: Taxpayers can review the auto-populated details of e-invoices by:

Viewing them online on the GST portal
Downloading the JSON from the GST portal
Using APIs via a GSP (GST Suvidha Provider)

A taxpayer can modify/update details of auto-populated e-invoices if the auto-populated details are not as per the actual invoice issued.

Updation of additional details: Taxpayers need to update additional details other than those auto-populated from the e-invoices.

Additional facility: An additional facility of downloading the auto-populated documents is made available to taxpayers on the GSTR-1 dashboard. Taxpayers can click on the ‘Download details from e-invoice (Excel)’ button on the GSTR-1 return form. However, if there are subsequent modifications made to the documents, which were auto-populated in the GSTR-1 tables, then these modifications will not be reflected in the excel file. Taxpayers can also use the link ‘e-invoice download history’ to view the list of the last five downloaded files.

The downloaded file will contain details of e-invoices from the IRP along with following additional information:

Invoice Reference Number (IRN) – 64 string hash
Date of Invoice Reference Number (IRN date)
e-invoice status – valid/ cancelled
Date of auto-population or deletion will be the date when the e-invoice details are auto-populated in GSTR-1 or when the IRN was cancelled.
GSTR-1 auto-population or deletion status can be either of the following:
- Auto-populated
- Deleted
- Auto-population failed
- Deletion failed
Error in auto-population/ deletion – Error description will be mentioned.