GSTN Issues Advisory On Auto-population Of E-invoice Details In Form GSTR-1

The Goods and Service Tax Network on 3rd March 2022 has issued an advisory regarding the auto population of e-invoice data into GSTR-1 tables. Generation of e-invoice is mandatory for certain class of
taxpayers, as notified by the Government.

• The taxpayers are required to prepare & issue their e-invoices by reporting their invoice data in the prescribed format and reporting the same on the Invoice Registration Portal (IRP).
• Invoices reported successfully on the IRP are given a unique Invoice Reference Number (IRN). After issuance, the e-invoices could be cancelled on the IRP within a specified period after the generation the e-invoice. The documents (invoices, debit notes, credit notes) reported on the IRP are then transmitted electronically to the GST system with two days after generation & are auto-populated in the respective tables of the GSTR-1 of such taxpayers.
  • These auto-populated documents appear as Saved Records in GSTR-1 of the taxpayers, with source of the document mentioned as ‘E-invoice’ & IRN details also mentioned against every record.

Auto-population in GSTR-1 from IRP:

The tax-period of GSTR-1 in which the e-invoice will be auto-populated will be as per the Document Date,
irrespective of the date on which the document was reported on the IRP & the IRN was generated.
If the taxpayer reports the document on the IRP after filing GSTR-1 for that period, then that e-invoice will not be auto-populated in any subsequent GSTR-1 or if the taxpayer reports the document on the IRP after manually entering the document in GSTR-1, the manually entered data will not be over-written even if the GSTR-1 is not filed. The Excel file containing those e-invoice details can still be downloaded from the GSTR-1 dashboard.

GST System aggregates the item-level details reported in the e-invoices at Rate-level for the purpose of auto population into GSTR-1. It is a statement of outward supplies which is prepared on the basis of the documents issued by the taxpayers, and is a summary of the same for a given tax-period. Data reported in e-invoices should thus match with the data reported in GSTR-1.

It may to be noted that the auto-populated details in the Excel file available on GSTR-1 dashboard are as per the data reported on Invoice Registration Portal (IRP). Any subsequent modifications made by the taxpayer to the auto-populated details in the GSTR-1 tables would not be reflected in this Excel file.

Cancellation of e-invoices on the IRP:

Documents reported earlier on the Invoice Registration Portal (IRP) can be cancelled within a specified period of 24 hours. Upon cancellation, the cancellation data flows to GST system and all cancelled document(s) which were appearing as saved documents in GSTR-1 are deleted from the GSTR-1. The status of the document will be updated in the Excel file, from Valid to Cancelled.

E-invoice data in Excel format:

An additional facility of consolidated download of all documents auto-populated from Invoice Registration Portal (IRP) is made available in GSTR-1 dashboard. This Excel file will be available on the GSTR-1 dashboard for the tax-period to which the document (invoice, debit note, credit note) pertains to. This file could be downloaded from the ‘Download details from e-invoice (Excel)’ button on GSTR-1 dashboard. The Excel file contains document-wise details reported on the Invoice Registration Portal (IRP), and the following details for all documents:

• Invoice Reference Number (IRN) – 64 string hash
• Date of Invoice Reference Number (IRN date)
• e-invoice Status – Valid / Cancelled
• Date of auto-population/deletion upon cancellation – Date of auto-population into GSTR-1 in case of valid IRN, or, the Date of deletion in case of cancelled IRN, as the case may be
• GSTR-1 auto-population / deletion status
• Error in auto-population/ deletion – Error description, if any

Taxpayer can use the link ‘e-invoice download history’ to view and download the list of last five downloaded file.

Aditi Mittal, Audit Associate, SW India