How to import invoices from e-way bill site to GSTR-1

Import invoice details from e-way bill portal to prepare GSTR-1 every month or quarter, as the case may be. The article is a go-to guide to learn in detail about the option available on the GST portal login to import sales invoice details from e-way bill site to prepare GSTR-1.

The feature on GST portal is much-needed relief for the taxpayers dealing with goods and generating e-way bills for its transportation. These taxpayers can now make use of the option to integrate the e-way bill management portal on ewaybill.gst.gov.in and the GST return filing portal on gst.gov.in.

Extension in the Validity of e-way bills

1st June 2021
1. The e-way bill portal, in its release notes, has clarified that a suspended GSTIN cannot generate an e-way bill. However, a suspended GSTIN as a recipient or as a transporter can get a generated e-way bill.
2. the mode of transport ‘Ship’ has now been updated to ‘Ship/Road cum Ship’ so that the user can enter a vehicle number where goods are initially moved by road and a bill of lading number and date for movement by ship. This will help in availing the ODC benefits for movement using ships and facilitate the updating of vehicle details as and when moved on road.

18th May 2021
The CBIC in Notification 15/2021-Central Tax has notified that the blocking of GSTINs for e-Way Bill generation is now considered only for the defaulting supplier’s GSTIN and not for the defaulting recipient or the transporter’s GSTIN.

17th March 2021
1. The e-way bills portal has released an update stating that e-way bills cannot be generated with only SAC codes (99) for services. There should be a minimum of one HSN code belonging to goods mentioned mandatorily.
2. Vehicle type ODC is provisioned for transport mode ‘Ship’.
3. Transporters are provided with a report of e-way bills based on the assigned date.

22nd December 2020
1. The CBIC increased the distance per day in case of goods transported through vehicles, other than the over-dimensional cargo, for determining the validity, as follows:
(a) It is one day – For a distance of up to 200 km as against earlier 100 km
(b) An additional day is taken- For every additional 200 km or part thereof, as against previously notified additional 100 km or part thereof
2. Regarding blocking of the e-way bill where a taxpayer fails to file GSTR-3B, the provision has been amended to replace two or more months with two or more tax periods. The same has been changed to include the quarterly return filers.

16th November 2020
1. According to Rule 138E (a) and (b) of the CGST Rules, 2017, the e-way bill generation facility of a taxpayer will be restricted, if the taxpayer fails to file their Form GSTR-3B returns or statement in Form GST CMP-08, for tax periods of two or more.
2. On 1st December 2020, the system will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08, for the class of taxpayers to whom it applies, and restrict the generation of e-way bill in case of:
(a) Non-filing of two or more returns in Form GSTR-3B for the months up to October 2020; and
(b) Non-filing of two or more statements in Form GST CMP-08 for the quarters up to July to September 2020
3. From 1st December 2020 onwards, blocking of e-way bill generation facilities would be made applicable to all taxpayers, irrespective of their Aggregate Annual Turnover (AATO), according to the terms of Rule 138E (a) and (b) of the CGST Rules, 2017.
4. The blocking will take place periodically from 1st December 2020 onwards.
5. To continue generating e-way bill on the e-way bill portal, taxpayers are advised to file their pending GSTR-3B returns/GST CMP-08 statements immediately.

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.

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)  

One can get data from the e-way bill website in 2 ways:

1. If the number of  invoices is less than or equal to 50 – Import directly to GSTR-1
2. 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.

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”.  

After selecting the month and financial year of the return period, Go to GSTR-1 tile by clicking on ‘PREPARE ONLINE’. Proceed to make entries    

Step 2: Click on the respective tile A, B or C as referred to above, for which you want to Import Invoices from e-way bill site  

Note: An invoice can be imported multiple times from the e-way bill system to GSTR-1, but if an invoice already exists in GSTR-1, a warning message will pop up asking whether you want to replace the existing document. Click on ‘Yes’ if you want to continue importing by replacing any existing invoice.

Step 3: Import e-way bill data into the respective tiles A, B or C and proceed to continue filing GSTR-1

• Import B2B e-way bill invoices into GSTR-1- Tile A
• Import B2CL e-way bill invoices into GSTR-1- Tile B
• Populate HSN Summary from e-way bill site into GSTR-1- Tile C

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.

  If the number of invoices is more than 50 but less than 500:  

• 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.

If the invoices are more than 500 in number: The following page is displayed:    

• 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:  

Click Download to get the B2Cl file. Cross check the file for any discrepancies and edit the same in the downloaded excel file. Follow the steps for uploading the invoices from excel sheet to the GSTR-1 as detailed here.

If the number of Invoices is more than 500 Follow the same steps as performed for B2B file download.

Populate HSN wise summary of outward supplies

Click the IMPORT EWB DATA button in tile C “12 – HSN-wise-summary of outward supplies” tile.

If the number of invoices is less than 50 The following page will be displayed:  

Click download to get the hsn.csv file. Cross check the file for any discrepancies and edit the same in the downloaded excel file. Follow the steps for uploading the invoices from excel sheet to the GSTR-1 as detailed here. If the number of invoices is more than 50 but less than 500  

Click download to get the hsn.csv file. Cross check the file for any discrepancies and edit the same in the downloaded excel file. Follow the steps for uploading the invoices from excel sheet to the GSTR-1 as detailed here.

If the number of invoices is more than 500 Follow the same steps as performed for B2B file download.  

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:

Step 2: Click the Import Files on the returns offline tool.  

Step 3: Click the Import excel button and browse and select the worksheet.

Step 4: Click Yes to proceed

A message will be received confirming successful import.

Step 5: Click the Back button to view the excel invoices populated on the screen  

Data uploaded can also be deleted or edited by using the respective buttons on the screen.

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  

A confirmation will be received. Click yes to save data and you can notice the invoices in the excel uploaded to the screen.

Reporting of other invoices not covered in e-way bill portal

There are 2 options to upload missing invoices:

1. 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.
2. Prepare Offline: Use the 3 options as mentioned below
   1. Import Excel file: Prepare the excel file for missing invoices in the prescribed format and then follow the same steps as mentioned above.
   2. Copy from excel file: Prepare the excel file for missing invoices in the prescribed format and then follow the same steps as mentioned above.
   3. 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’.