Auto-Population Of E-Invoice Details In GSTR-1
The CBIC announced that beginning August 1st, 2023, taxpayers with annual revenue over INR 5 crores must also begin using the e-Invoicing process.
Taxpayers must now generate invoices using their internal systems and submit them electronically to the Invoice Registration Portal (IRP). The IRP will check the accuracy of the information on these invoices, create an Invoice Reference Number (IRN) and a Quick Response (QR) code, and then electronically return the signed e-Invoice to the taxpayer.
The information from the e-Invoices will automatically populate the appropriate tables of the taxpayer’s GSTR-1, according to a November 13, 2020, announcement from the GSTN.
Additionally, the government has made it possible to obtain these facts (auto-population Of e-invoice details in GSTR-1) and the status of auto-population in an Excel file.
Which Details Are Auto-Populated?
| Supply Type | Automatic filling of the GSTR-1 Table |
| Supplies made to registered individuals that are taxable abroad (other than reverse charge) |
B2B 4A – Additional supplies:
|
| Making taxable outbound supply to registered individuals attracts a reverse charge | B2B 4B: Supplies subject to taxation on a reverse charge basis |
| Export goods | EXP 6A – Exports |
| A registered person may get credit or debit notes. | CDNR 9B – Debit/Credit Notes (Registered) |
| Unregistered individuals issued credit or debit notes | CDNUR 9B – Credit or Debit Notes (Unregistered) – UR type as Exports, with and without payment of tax |
To automatically populate the GSTR-1, the item-level details in the document are grouped at the rate level.
The invoices that are automatically filled up display the below information
- Source (e-Invoice)
- Invoice Reference Number (IRN)
- Invoice Reference Number Date (IRN Date)
Availability Of Report
Beginning on November 13, 2020, the e-Invoice information for October 2020 will be handled in stages.
The taxpayers can obtain the details of October 2020 from the GSTR-1 dashboard from the e-invoice portal if they are unsure how to submit GSTR 1 with an e-invoice or download GSTR 1 invoice-by-invoice details.
The GSTR-1 for November 2020 will automatically fill in the information from e-Invoices created in November 2020. By December 2, 2020, the entire process (for the month) will be finished.
How to Download e invoice from GST Portal?
- Visit the GST website.
- Choose “Services,” then “Returns,” and finally, “Returns Dashboard.”
- Click “Details of outward supplies of goods or services GSTR 1” after choosing the pertinent period.
- Then select “Download details from e-Invoice” (Excel). This option is accessible in the dashboard’s bottom section for the GSTR-1.
All e-Invoices received via the Invoice Registration Portal (IRP), including canceled invoices, are detailed in the downloaded excel file. You can also check it in the GST portal’s e-invoice download history.
Other information that will be disclosed includes:
- The 64-string hash code for the invoice reference number
- Date of Invoice Reference Number (IRN date)
- e-Invoice Status – Valid/Canceled
- The date on which the e-invoice information is automatically filled out in the GSTR-1 or deleted (in the case of a canceled IRN) is when the IRN was canceled.
- (One of the following) GSTR-1 auto-population/deletion status:
- Auto-populated
- Deleted
- Ineffective auto-population
- Loss of deletion
- The error description, if any, for the auto-population or deletion.