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

Updated on:  

08 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 Update on GSTR-1

28th May 2021
The GST Council recommended in its 43rd meeting the following: 
(1) The monthly filing of GSTR-1 for May 2021 will be extended from 11th June 2021 to 26th June 2021.
(2) Filing of B2B sales invoices in IFF by QRMP taxpayers for May 2021 is extended from 13th June 2021 to 28th June 2021.
(3) Companies that are GST taxpayers have been given permission to authenticate returns using EVC instead of digital signature up to 31st August 2021.
(4) Late fee has been rationalised for future tax periods as follows:
(i) If the annual turnover in the previous financial year is up to Rs.1.5 crore then the late fee of a maximum of Rs.2,000 per return can only be charged (i.e Rs.1000 each for CGST and SGST).
(ii) If the turnover ranges between Rs.1.5 crore and Rs.5 crore then the maximum late fee of Rs.5,000 per return can only be charged (i.e Rs. 2500 each for CGST and SGST).
(iii) If the turnover is more than Rs.5 crore then a late fee of a maximum of Rs.10,000 (i.e Rs. 5000 per CGST and SGST) can be charged.

1st May 2021
(1) The due date to file GSTR-1 for April 2021 is extended from 11th May 2021 to 26th May 2021.
(2) The time limit to furnish B2B supplies on the IFF (optional facility), for April 2021 has been extended from 13th May to 28th May 2021.

9th January 2021
If a taxpayer with an annual aggregate turnover of Rs.5 crore does not opt into the QRMP scheme, he will be considered as a monthly filer of GSTR-1 and GSTR-3B from the January 2021 tax period onwards. Hence the due date for GSTR-1 shall be the 11th of next month and GSTR-3B shall be the 20th of next month.

22nd December 2020
(1) Rule 21 Amended: If the outward supplies reported in Form GSTR-1 are in excess of the outward supplies reported in the GSTR-3B for the said tax period, the GSTIN can be cancelled.
(2) Rule 21A(2A) Inserted: If there are significant differences in outward supplies between GSTR-3B & 1, or inward supplies between GSTR-3B & 2B, in contravention of Act/Rules, the said taxpayer’s GSTIN could be suspended.
(3) Rule 59(5) Inserted: The GSTR-1 for the current tax period cannot be filed or the IFF cannot be used if:
(a) The GSTR-3B was not filed for the preceding two months in case of monthly GSTR-1 filers
(b) GSTR-3B was not filed for the preceding tax period in case of quarterly GSTR-1 filers, or in cases where Rule 86B is violated
(4) Rule 138E Amended: Now, e-way bills cannot be generated if the GST registration has been suspended on account of the taxpayer’s GSTIN liable for cancellation under sub-rule (2) of Rule 21A or on account of significant differences/ anomalies between the GSTR-3B & 1/2B
10th November 2020
The due date for GSTR-1 for the periods October 2020 to March 2021 is as follows:

Quarterly return filers:

Return PeriodDue date
Oct 2020 to Dec 202013 Jan 2021
Jan 2020 to March 202113 Apr 2021

Monthly Return Filers:

Return PeriodDue date
Oct 202011 Nov 2020
Nov 202011 Dec 2020
Dec 202011 Jan 2021
Jan 202111 Feb 2021
Feb 202111 Mar 2021
Mar 202111 Apr 2021

View Annual compliance calendar

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:

Edit
S.No Type of SupplyAuto-populated in GSTR-1 Table
1Taxable outward supplies made to registered persons other than RCM (reverse charge)B2B
4A –Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-commerce operator
2Taxable outward supplies made to registered persons on which RCM (reverse charge) is applicableB2B
4B –Supplies attracting tax on reverse charge basis
3Export suppliesEXP
6A – Exports
4Credit or debit notes issued to registered personsCDNR
9B – Credit or debit notes (Registered)
5Credit or debit notes issued to unregistered personsCDNUR
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:

  1. Source
  2. Invoice Reference Number
  3. 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:

  1. Viewing them online on the GST portal
  2. Downloading the JSON from the GST portal
  3. 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.  
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