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.
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:
I. Additional details: The additional details mentioned below will be displayed for auto-populated invoices:
||Type of Supply
||Auto-populated in GSTR-1 Table
||Taxable outward supplies made to registered persons other than RCM (reverse charge)
|4A –Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-commerce operator
||Taxable outward supplies made to registered persons on which RCM (reverse charge) is applicable
|4B –Supplies attracting tax on reverse charge basis
|6A – Exports
||Credit or debit notes issued to registered persons
|9B – Credit or debit notes (Registered)
||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
II. 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.
III. 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.
IV. Review of auto-populated details by taxpayers: Taxpayers can review the auto-populated details of e-invoices by:
- Invoice Reference Number
- Invoice Reference Number date
A taxpayer can modify/update details of auto-populated e-invoices if the auto-populated details are not as per the actual invoice issued.
V. Updation of additional details: Taxpayers need to update additional details other than those auto-populated from the e-invoices.
VI. 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:
1. Invoice Reference Number (IRN) – 64 string hash
2. Date of Invoice Reference Number (IRN date)
3. e-invoice status – valid/ cancelled
4. 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.
5. GSTR-1 auto-population or deletion status can be either of the following:
- Viewing them online on the GST portal
- Downloading the JSON from the GST portal
- Using APIs via a GSP (GST Suvidha Provider)
- Auto-population failed
- Deletion failed
6. Error in auto-population/ deletion – Error description will be mentioned.