11/01/2021

1. From 1-10-2020, certain notified taxpayers have been 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 Rs. 100 Cr. had also started reporting invoices to IRP.

Details from the reported e-invoices are being auto-populated in respective tables of GSTR-1. Update on the same was last published on 30/12/2020

A detailed advisory regarding methodology of auto-population of e-invoice details into GSTR-1 is already published on GSTR-1 dashboard.

2. It is 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. This inadvertent gap is being rectified on priority and details of those invoices will be pushed to GSTR-1 shortly.

However, taxpayers should not wait for the same and advised to 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. 

3. As already noted in the aforementioned advisory, the taxpayers may modify/delete only those documents where the details auto-populated from e-invoices are not as per the actual documents issued.

Otherwise, 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 GSTR-2A/2B/4A/6A also. Such edited documents will be treated as if they were not auto-populated but uploaded separately by taxpayer.

4. Other than the details auto-populated from e-invoices, taxpayers are required to add details of any other supplies made, in respective tables of GSTR-1.

5. 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.

However, any subsequent modifications made to the auto-populated documents (in GSTR-1 tables) would not be reflected in this excel file.

Thanking you,
Team GSTN

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Detailed Advisory on auto-population of e-invoice details into GSTR-1

1. Certain notified taxpayers have to prepare and issue their invoices by obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as ‘e-invoices’).

2. Upon successful generation of IRN, details of such e-invoices will be auto-populated in respective tables of GSTR-1. The same can be downloaded as excel file as well.

3. In case the GSTR-1 for corresponding period was already filed by the taxpayer, then, the details from e-invoices can be downloaded as excel file only.

4. The details would be auto-populated based on document date.

5. Auto-population into GSTR-1 is as follows:

Sl. no. Type of Supply Auto-populated in GSTR-1 Table
1 Taxable outward supplies made to registered persons (other than reverse charge) B2B

4A – Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-commerce operator

2 Taxable outward supplies made to registered persons attracting reverse charge B2B

4B – Supplies attracting tax on reverse charge basis

3 Export supplies EXP

6A – Exports

4 Credit or debit notes issued to registered persons CDNR

9B – Credit or debit notes (Registered) –

5 Credit or debit notes issued to unregistered persons CDNUR

9B – Credit or debit notes (Unregistered) – with UR type as Exports with payment and without payment of tax

6. The item-level details in the document will be aggregated at rate-level for the purpose of auto-population into GSTR-1. For the auto-populated invoices, below additional details will also be displayed.

a. Source (e-invoice)

b. Invoice Reference Number (IRN)

c. Invoice Reference Number Date (IRN Date)

7. After auto-population of details from e-invoices, in case of cancellation of IRN, such documents will be deleted in the respective table.

8. 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. Such edited documents will be treated as if they were not auto-populated but uploaded separately by taxpayer.

9. Before filing GSTR-1, taxpayers are advised to review the details of e-invoices auto-populated in specified tables:

a. By viewing them online on GST Portal, or

b. By downloading the JSON from GST Portal, or

c. By using APIs via GSP

10. Taxpayers are advised to modify/update only those documents where the details auto-populated from e-invoices are not as per the actual invoice issued.

11. Taxpayers are required to add details of supplies made in respective tables of GSTR-1, other than those auto-populated from e-invoices.

12. An additional facility of consolidated download of all documents auto-populated from e-invoices is available in GSTR-1 dashboard. For this, you can use ‘Download details from einvoice (Excel)’ button on GSTR-1 dashboard.

It may to be noted 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.

13. Taxpayer can use the link ‘e-invoice download historyto view the list of last five downloaded files. On click of the link, you can download the file.

14. 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:

a. Invoice Reference Number (IRN) – 64 string hash

b. Date of Invoice Reference Number (IRN date)

c. e-invoice Status – Valid/ Cancelled

d. 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.

e. GSTR-1 auto-population / deletion status (either of the following):

    • Auto-populated,
    • Deleted,
    • Auto-population failed,
    • Deletion failed

f. Error in auto-population/ deletion – Error description, if any

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