1. Update on auto-population of e-invoice details into GSTR-1

The auto-population of e-invoice details pertaining to the period December, 2020 into GSTR-1 will start in the first week of December, 2020.The details of e-invoices pertaining to periods of October and November, 2020, would be processed and made available in incremental manner from 13th December 2020 onwards. Earlier, the portal updated the status of Auto-population of e-invoice details into GSTR-1 on 13.11.2020 Updated on 30.11.2020, 13.11.2020

2. Online filing of application for un-blocking of E-Way Bill generation facility

A facility has now been provided to the taxpayers on the GST Portal, from 28th November, 2020 onwards, to file an application online for unblocking of their E-Way Bill (EWB) generation facility (in Form EWB-05), in case their EWB generation facility has been blocked on the Portal. This facility is now available on GST Portal. Earlier, the portal updated the blocking of E-way Bill generation facility to all the taxpayers from 1st December 2020, in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017. Updated on 28.11.2020, 16.11.2020

3. Changes on the GST Portal

For qtr. January, 2021 to March, 2021, all registered persons whose Aggregate Annual Turn Over (AATO) for the FY 2019-20 is up to Rs. 5 crore and have furnished the return in Form GSTR-3B for the month of October, 2020 by 3th0 November, 2020, will be migrated by default in the GST system as follows:

Sl. No. Class of registered persons
with AATO
Default return option
1 Up to Rs 1.5 Cr., who have furnished Form GSTR-1 on quarterly basis in current FY Quarterly
2 Up to Rs 1.5 Cr., who have furnished Form GSTR-1 on monthly basis in current FY Monthly
3 More than Rs 1.5 Cr. and up to Rs 5 Cr. in preceding FY Quarterly

Updated on 20.11.2020

4. Details of E-invoice generated in October, 2020

E-invoicing system has been started from 1st October 2020 for certain set of taxpayers. In the month of October, 2020, about 4.95 crore e-invoices were generated by 27400 GSTINs. The list of GSTINs up to 18.11.2020 (State-wise, along with Name of entity) who are actually generating IRN on e-invoice production portal (IRP) is available on https://einvoice1.gst.gov.in/Others/GSTINsGeneratingIRN

Updated on 17.11.2020

5. Auto-population of e-invoice details into GSTR-1

Upon successful generation of IRN, details of e-invoices will be auto-populated in respective tables of GSTR-1, details can be downloaded as excel file. For October 2020, the e-invoice details would be processed incrementally from 13th November 2020. The processing of details of e-invoices/IRNs generated till 31st October 2020 is expected to take up to 10 days. The processing of documents, dated in October 2020, has no effect on filing of GSTR-1 for October. The taxpayers are advised not to wait for auto-population but file GSTR-1 for October, on their own (if not filed already). Taxpayers are requested to verify the documents present in excel and may share feedback on GST Self Service Portal, on below aspects:

  • All documents reported to IRP are present in excel
  • Status of each e-invoice/IRN is correct
  • All the details of document are populated correctly

For November 2020, e-invoices generated will be auto-populated into GSTR-1 in incremental manner and the process for whole month will be completed by 2nd Dec 2020 (i.e. on T+2 basis).

Updated on 13.11.2020

6. Auto-populated Form GSTR 3B in PDF format

In continuation of the return linkage project, GSTN has now introduced auto-populated Form GSTR-3B in PDF format, for benefit of the taxpayers. It will consist of:

  • Liabilities in Table 3.1(a, b, c and e) and Table 3.2 from Form GSTR-1
  • Liability in Table 3.1(d) and ITC in Table 4 from auto-drafted ITC Statement from Form GSTR-2B.

This facility is made available in Form GSTR 3B dashboard from October 2020 tax period onwards and available for taxpayers who are registered ted on 11.11.2020

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