Learn how e-invoice details auto-populate into GSTR-1 returns within two days. Understand how to review and modify data for accurate GST compliance.
The Central Board of Indirect Taxes & Customs (CBIC) has streamlined the process by enabling the automatic population of e-invoice details into the GSTR-1 return on the Goods and Services Tax (GST) portal. All taxpayers who generate e-invoices, after obtaining the Invoice Reference Number (IRN) from the Invoice Registration Portal (IRP), will have these e-invoice details automatically reflected in the relevant tables of their GSTR-1. An advisory issued on November 30, 2020, clarified that these transactions would appear incrementally, typically within two days (T+2) of e-invoice generation, ensuring timely auto-population into GSTR-1. Furthermore, taxpayers have the option to download these e-invoice details as an Excel file. If a taxpayer has already submitted their GSTR-1 for the corresponding period, they can still download the e-invoice data solely as an Excel file.
Recent Updates on e-Invoicing Implementation
May 10, 2023: The CBIC announced the sixth phase of e-invoicing implementation. Consequently, businesses with an annual turnover exceeding INR 5 Crore in any financial year since 2017-18 are now required to issue e-invoices starting August 1, 2023. May 6, 2023: The GST Network (GSTN) postponed the rule imposing a 7-day time limit for reporting older e-invoices on IRP portals for three months. A new implementation date is yet to be declared by the department. April 13, 2023: The GSTN issued an advisory on April 12 and 13, 2023, mandating that taxpayers with an annual turnover of Rs.100 crore or more must report tax invoices and credit/debit notes to the IRP within 7 days from their issue date, effective May 1, 2023.
How e-Invoice Details are Auto-Populated in GSTR-1
E-invoice details are automatically filled into GSTR-1 based on the document date and are aggregated at a rate level. The auto-population process for various supply types is as follows:
| S.No | Type of Supply | Auto-populated in GSTR-1 Table |
|---|---|---|
| 1 | Taxable outward supplies to registered persons (excluding reverse charge mechanism) | B2B 4A – Supplies not attracting reverse charge or made through e-commerce operator |
| 2 | Taxable outward supplies to registered persons subject to reverse charge mechanism (RCM) | 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 or without payment of tax |
Additional Details Displayed
The following supplementary information will be shown for auto-populated invoices:
- Source
- Invoice Reference Number
- Invoice Reference Number date
Handling IRN Cancellation
Should an IRN be cancelled after its details have been auto-populated into GSTR-1, these details will be automatically removed from the respective tables.
Modifying Details in GSTR-1
If a taxpayer directly modifies e-invoice details within GSTR-1, the ‘Source,’ ‘IRN,’ and ‘IRN date’ fields in the relevant GSTR-1 tables will revert to blank. Such modifications indicate that the documents are considered as separately uploaded by the taxpayer, rather than being auto-populated.
Reviewing Auto-Populated Details
Taxpayers have several methods to review the auto-populated e-invoice details:
- Online viewing on the GST portal
- Downloading the JSON file from the GST portal
- Utilizing APIs through a GST Suvidha Provider (GSP)
Taxpayers are permitted to amend or update the auto-populated e-invoice details if they do not accurately reflect the actual invoice issued.
Updating Additional Information
Taxpayers are required to manually input any additional details not automatically populated from the e-invoices.
Enhanced Download Facility
A new feature allows taxpayers to download auto-populated documents from the GSTR-1 dashboard. By clicking the ‘Download details from e-invoice (Excel)’ button on the GSTR-1 return form, taxpayers can access these details. However, any subsequent changes made to the documents within the GSTR-1 tables will not be reflected in this Excel file. Additionally, the ‘e-invoice download history’ link provides a record of the last five downloaded files.
This downloaded file will contain e-invoice information from the IRP, along with these additional data points:
- Invoice Reference Number (IRN) – a 64-character hash string
- Date of Invoice Reference Number (IRN date)
- e-invoice status – indicating whether it is valid or cancelled
- Date of auto-population or deletion – the date when e-invoice details were populated in GSTR-1 or when the IRN was cancelled
- GSTR-1 auto-population or deletion status, which can be: Auto-populated, Deleted, Auto-population failed, or Deletion failed
- Error in auto-population/deletion – a description of any encountered error.
