Auto-population of e-invoice in GSTR-1

Category: Business

Generation of electronic invoices has been made mandatory for all taxpayers having aggregate turnover of more than 100 Crores during the preceding financial year. With effect from 1-10-2020, certain notified taxpayers started issuing invoices after obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as ‘e-invoices’). From 1-1-2021, the taxpayers with aggregate turnover above ₹ 100 Cr. during preceding Financial Year also started generating invoice IRN from IRP portal. 1. Manner of Auto-population of e-invoice As per Advisory issued by CBIC, details of e-invoices shall auto-populate in GSTR-1 in following manner: Upon generation of e-invoice, details of such invoice shall start auto-populating in respective table of GSTR-1 of the supplier. Auto-populated details can be downloaded in excel file through clicking on “Download details from e-invoices (Excel)” tab available in GSTR-1. In case GSTR-1 for corresponding period is already filed then details of e-invoices can be downloaded in excel. Please note that the auto-populated details in this excel file are as reported on e-invoice portal Invoice Registration Portal (IRP). So, any subsequent modifications made to the auto-populated documents (in GSTR-1 tables) would not be reflected in this excel file. Details of invoices will auto-populate based on document date i.e., If the document is dated 31st January, 2021 and IRN is generated on 2nd February, 2021 then such invoice will appear in GSTR-1 of January, 2021. Following details shall auto-populate in following tabs of GSTR-1: Type of supplies Auto-populated in GSTR-1 Table Taxable outward supplies made to registered persons (other than reverse charge) Table 4A of GSTR-1- Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-commerce operator Taxable outward supplies made to registered persons attracting reverse charge Table 4B – Supplies attracting tax on reverse charge basis Export supplies Table-6-Exports Credit or debit notes issued to registered persons Table 9B – Credit or debit notes (Registered) Credit or debit notes issued to unregistered persons Table 9B – Credit or debit notes (Unregistered) – with UR type as Exports with payment and without payment of tax If any invoice contains multiple items, then for the purpose of auto-population of data in GSTR-1, information shall aggregate at rate level. E.g., If an Invoice contains Item A (GST rate-5%) of INR 100, Item B (GST Rate-12%) of INR 150 and Item C (GST Rate-5%) of INR 200 then in GSTR-1, Turnover under GST Rate of 5% will appear INR 300 and turnover under Rate 12% will appear of INR 100. Following additional information shall also appear in GSTR-1: Source (e-invoice) Invoice Reference Number (IRN) Invoice Reference Number Date (IRN Date) In case of cancellation of IRN, shall document shall get deleted from GSTR-1. Details of e-invoices auto-populating in GSTR-1 can be edited/deleted by the taxpayer. However, in such cases, the ‘Source’, ‘IRN’ and ‘IRN date’ fields will be reset to blank in respective tables of GSTR-1. Such edited documents will be treated as if they were not auto-populated but uploaded separately by the taxpayer. Before filing GSTR-1, taxpayers should review the details of e-invoices auto-populated in specified tables: By viewing them online on GST Portal, or By downloading the JSON from GST Portal, or By using APIs via GSP Taxpayers should modify/update only those documents where the details auto-populated from e-invoices are not as per the actual invoice issued. Supplies not auto-populating in GSTR-1 should be added manually by the supplier. ‘e-invoice download history’ tab can be used to view the list of the last five downloaded files. The excel file downloaded from GSTR-1 dashboard page will have details of all the e-invoices received from Invoice Registration Portal (IRP) including cancelled invoices. Following additional information relating to such e-invoices will also be available: Invoice Reference Number (IRN) – 64 string hash Date of Invoice Reference Number (IRN date) e-invoice Status – Valid/ Cancelled Date of auto-population/ deletion (in case of canceled IRN) will be the date when the e-invoice details are auto-populated in GSTR-1 or when the IRN was cancelled. Any subsequent modifications made to the auto-populated documents (in GSTR-1 tables) would not be reflected in this excel file. GSTR-1 auto-population / deletion status (either of the following): Auto-populated, Deleted, Auto-population failed, Deletion failed Error in auto-population/ deletion – Error description, if any 2. Date of reflection of Invoices in GSTR-1 Data in GSTR-1 appears on a T+3 basis, i.eTransaction date plus 3 days. Therefore, if data is updated on 1st January, 2021 then it will reflect in GSTR-1 from 4th January, 2021. 3. Error in auto-generation of GSTR-1 of December, 2020 As per complaints received from taxpayers, GSTN observed that while pulling the e-invoice data for the month of December, 2020 into GSTR-1, details of some invoices were not populated into GSTR-1. GSTN is working on priority to rectify such inadvertent gaps and details of those invoices will be pushed to GSTR-1 shortly. However, GSTN has advised taxpayers that they should not wait for the same and should proceed with preparation and filing of GSTR-1 for the month of December, 2020 (before the due date), based on actual data as per their records. As advised earlier, the taxpayers may modify/delete only those documents where the details auto-populated from e-invoices are not as per the actual documents issued. Further, the details of e-invoices auto-populated in GSTR-1 can be edited/deleted by the taxpayer. However, in such cases, the ‘Source’, ‘IRN’ and ‘IRN date’ fields will be reset to blank in respective tables of GSTR-1 and accordingly won’t get reflected in corresponding GSTR-2A/2B/4A/6A. Such edited documents will be treated as if they were not auto-populated but uploaded separately by taxpayer. Other than the details auto-populated from e-invoices, taxpayers can add invoices not appearing in GSTR-1 in respective tables of GSTR-1. An additional facility of consolidated excel download of all documents auto-populated from e-invoices is available in GSTR-1 dashboard. This file includes details of cancelled documents also. Read for more - https://vjmglobal.com/gst/page/3/