The guide covers the following aspects:
Extension in the Validity of e-way bills
Update as on 9th June 2020
Any e-way bills generated on or before 24th March 2020 (whose validity has expired on or after 20th day of March 2020) is extended till 30th June 2020.
Update as on 5th May 2020
Any e-way bill generated on or before 24th March 2020 remains valid until 31st May 2020, if its validity period expires anytime between 20th March 2020 and 15th April 2020.
Update as on 3rd April 2020
The validity of the e-way bill extended till 30th April 2020, if the e-way bill expires between 20th March 2020 to 15th April 2020.
Further, the CBIC’s notification of extended time limit up to 30th June 2020 for any compliance falling due between 20th March 2020 and 29th June 2020 does not apply to the generation of e-way bills after 15th April 2020.
1. Reason to introduce the option to import e-way bill data to GSTR-1
So far, the taxpayers had to first upload invoices on the e-way bill site and then again onto GST portal at the time of filing GSTR-1. Taxpayers had to go through the unnecessary hassle of importing the same data twice onto different portals. To avoid this, an option is added on the GSTR-1 filing dashboard-“Import EWB data” for three tiles. This will reduce errors involved in the input of data for taxpayers and help the tax authorities monitor tax evasion.2. What details can be imported from the e-way bill site?
Following tiles or tables in GSTR-1 can be imported from the e-way bill site:- 4A,4B,4C,6B,6C- B2B Invoices– Invoice-wise details of sales transactions between GST registered persons. (Referred to as Tile A in this article)
- 5A,5B- B2C (Large) Invoices– Invoice-wise details of sales transactions by GST registered person to unregistered persons either inter-state or where the invoice value is more than Rs 2.5 lakh. (Referred to as Tile B in this article)
- 12- HSN-wise-summary of Outward Supplies– Summarized HSN-wise invoice-details of all outward supplies. (Referred to as Tile C in this article)
- If the number of invoices is less than or equal to 50 – Import directly to GSTR-1
- If the number of invoices is more than 50 – One has to first download it as a ‘.CSV file’, then arrange it in the prescribed excel format for import and finally upload it online to GSTR-1.
3. Step by Step Guide to import and download data from E-way site
Step 1: Login and navigate to GSTR 1 dashboard Login to GST Portal and go to “Returns Dashboard”.


To import B2B EWB invoices in Form GSTR-1
To proceed, click on IMPORT EWB DATA button on the tile A i.e“4A, 4B, 4C, 6B, 6C – B2B Invoices”, for instance. On the basis of the number of invoices raised in EWB system, a page will be displayed subsequently. If the number of invoices is less than 50: Direct online import is possible as the number of invoices is less than 50. Follow the steps mentioned below:
- Checkmark either the ‘Select All’ box or each of the invoices that need to be imported. Alternatively, Click Download to download invoices in .csv format and upload later.
- Click on ‘IMPORT’.
- A pop up will be displayed informing that the selected invoices will overwrite the existing GSTR-1 data. Click OK to proceed.
- A confirmation message will be received. Close the message box.
- After a few minutes, the import history table will be displayed right below this window and the status will turn as “Processed”.
- Imported invoice details will be displayed on the B2B tile as follows:

- Verify the Invoice details. In case of any changes required, against the relevant receiver detail, click on the hyperlink and make edits to the details. Proceed with next steps to file GSTR-1.


- In this case, direct online import is not possible. Click Download to get all the files in .csv format.
- Open b2b.csv file to cross check all the details of invoices. Discrepancies if any, can be updated in the excel file before uploading it by using the Offline Utility. Follow the steps for uploading excel file after all invoices are downloaded as detailed here.

- Click on ‘Generate file to download’.
- A request to wait for 20 mins will pop up.
- After 20 mins, you will get a link to download the file in the zipped folder.
- Download the zipped folder and extract the excel file from the same.
- Open the excel file to view B2B EWB invoices for any discrepancies. Edit the excel file in case of discrepancies and follow the steps for uploading the invoices from excel sheet to the GSTR-1 as detailed here.
To import B2CL EWB invoices in Form GSTR-1
Click the IMPORT EWB DATA button in tile B “5A, 5B – B2C (Large) Invoices” tile. If the number of invoices is less than 50 Follow the same steps as performed for importing B2B invoices. If the number of invoices is more than 50 but less than 500 The following page will be displayed:
Populate HSN wise summary of outward supplies
Click the IMPORT EWB DATA button in tile C “12 – HSN-wise-summary of outward supplies” tile.


4. What to do after downloading the invoices in excel?
Cases where the number of invoices is more than 50, the taxpayer must first download the invoices in excel. Direct import to GSTR-1 option is not available in such cases. There are 2 options to upload invoices from excel file to GSTR-1.Option 1:
Import excel workbook through Offline Utility Tool Step 1: Import Excel File and make it in the format mentioned below:




Option 2:
Copy and paste from excel workbook Step 1: Edit the downloaded excel worksheet in the prescribed return format and then copy the header part along with the data from the excel sheet. Step 2: Click Import Files on the returns offline tool & then click on copy excel
5. Reporting of other invoices not covered in e-way bill portal
There are 2 options to upload missing invoices:- Prepare Online by manually entering data: The procedure followed for uploading the missing invoices in e-way bill to GSTR-1 is the same as the one followed for uploading fresh invoices to GSTR-1.
- Prepare Offline: Use the 3 options as mentioned below
- Import Excel file: Prepare the excel file for missing invoices in the prescribed format and then follow the same steps as mentioned above.
- Copy from excel file: Prepare the excel file for missing invoices in the prescribed format and then follow the same steps as mentioned above.
- Import the .csv file: One can import invoice data from .csv file & create a formatted file in JSON by performing the steps laid down in ‘Steps to Download JSON’.