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Auto-Population of e-Invoice into GSTR-1

e invoice gst

The Central Board of Indirect Taxes & Customs (CBIC) has expedited the auto-population of e-invoice describe in the GSTR-1 return on the GST portal. All taxpayers who provide e-invoices after obtaining the IRN (Invoice Reference Number) from the IRP (Invoice Registration Portal) will get the facts of such e-invoices auto-populated in the respective tables of the GSTR-1. As per the advisory dated 30th November 2020, transactions will be reflected incrementally on a T+2 day basis, such that during two days, the e-invoice deals gets auto-populated into the GSTR-1.

Auto-population of details from e-invoices into GSTR-1 is only a means for the taxpayers and not final numbers from the legal point of view. After observing the auto-populated data, the taxpayers need to confirm the propriety and precision of the amounts and other facts in each field, especially from the perspective of GSTR-1 and file the same in the light of pertinent legal provisions.

The auto-population of details will be as follows:

S.No. Type of Supply Auto-populated in GSTR-1 table
1. Taxable outward supplies made to registered persons other than RCM (reverse charge) B2B
4A – Supplies other than those (i) engaging reverse change and (ii) supplies made between e-commerce operator
2. Taxable outward supplies assembled to registered persons on which RCM is applicable B2B
4B- Supplies attracting tax on a reverse change basis
3. Export supplies EXP
6A- Exports
4. Credit or debit notes provided to registered persons CDNR
9B- Credit or debit notes (registered)
5. Credit or debit notes provided to unregistered persons CDNUR
9B- Credit or debit notes (un registered)- with UR type as exports with payment and without payment of tax.
6. Error in auto-population/ deletion Error description will be mentioned

Additional details
The additional details mentioned below will be arranged for auto-populated invoices:

  • Souce
  • Invoice reference number
  • Invoice reference number date

Cancellation of IRN
In case of cancellation of IRN after auto-population of details into GSTR-1, such information will be deleted in respective tables. 

Changing details in the GSTR-1
In case e-invoice details are corrected by the taxpayer straightly in the GSTR-1, then the source, IRN and IRN date fields will be activated to blank in the respective tables of GSTR-1. 

Review of auto-populated details by the taxpayer
The below-mentioned information would be required for reviewing of auto-populated details by the taxpayer:

  • Observing them online on the GST portal
  • Downloading the JSON from the GST portal
  • Apply APIs via a GSP (GST Suvidha Provider)

Updation of additional details
Taxpayers need to modernize additional details other than those auto-populated from the e-invoices. 

Additional facility
An additional facility for downloading the auto-populated documents is made available to taxpayers on the GSTR-1 dashboard. 

The download of all E-invoices
GST system maintains a complete set of e-invoices (in GSTR format) even if you discard the auto-populated data and save your data again. You can either download these e-invoices from the GST portal or get these auto-populated invoices from your GST compliance software.

IRIS offers an e-invoice platform-IRIS Onyx, the seamless, integrated, and one-stop solution for all GST conformity. While from the portal, you require to login to every GSTIN  for obtaining these features.

Hence, taxpayers are suggested not to wait for complete auto-population instead of preparing and filing GSTR-1 based on verified data as per their records. Further, definite new features and improvements have been made on the e-invoice portal and GePP tool.

At AJSH, we assist our clients in dealing with various GST matters (GST registration, GST advisory, GST assessments, filing of GST returns, claiming refund & GST audits) by providing them adequate support and guidance from our end. If you have any questions or would like to know more about the auto-population of e-invoice under GSTR-1, kindly contact us.


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