Auto Population O E-Invoice Details Into The GSTR-1
Quick Summary
- The Indian Government requires certain taxpayers to use einvoicing to improve digitalisation and tax compliance.
- Einvoices are registered on the Invoice Registration Portal (IRP) and automatically added to GSTR1 to save time and reduce errors.
- Taxpayers can edit or delete prepopulated GSTR1 data, but this will clear certain fields like 'Source' and 'IRN'.
- The IRP allows cancellation of documents within a set time, updating their status in the GST system and Excel files.
- Taxpayers can download autopopulated data from the GSTR1 dashboard, but changes made later won't appear in the Excel file.
In order to promote digitalisation and enhance tax compliance, the Indian Government has mandated e-invoicing for certain taxpayers. These taxpayers must use the Invoice Registration Portal (IRP) to register their businesses and generate electronic invoices using the e-invoice schema in FORM GST INV-01. Each successfully uploaded invoice on the IRP is assigned a unique Invoice Reference Number (IRN). The relevant financial documents, including invoices, debit notes, and credit notes, are then electronically submitted to the GST system and auto-populated into the corresponding tables of GSTR-1. This streamlined process reduces the chances of errors and saves time for businesses.
Book A Demo
The details to be auto-populated
| S.No. | Type of supply | Auto Populated in GSTR table | |
|---|---|---|---|
| 1 | Taxable outward supplies to taxable persons barring RCM | 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 on which RCM (reverse charge) is applicable | B2B | 4B - Supplies attracting tax on reverse charge basis |
| 3 | EXP | 6A - Exports | |
| 4 | Credit or debit notes issued to registered persons | CDNR | CDNUR |
| 5 | Credit or debit notes issued to unregistered persons | 9B - Credit or debit notes (Registered) | 9B - Credit or debit notes (Unregistered) - with UR type as Exports with payment and without payment of tax |
Along with the details mentioned, additional information will also be displayed, such as:
- Source (e-invoice)
- Invoice Reference Number (IRN)
- Invoice Reference Number Date (IRN Date)
In the event of a cancellation, the details entered will also be deleted from the respective tables.
Editing details
The taxpayer can revise or erase the GSTR-1 form once it has been pre-populated with information from e-invoicing. In such a circumstance, however, the GSTR-1 tables’ ‘Source,’ ‘IRN,’ and ‘IRN date’ columns would be cleared to nothing.
After you make changes to a document, it will be processed as it would have been if the taxpayer hadn’t used auto-population.
Cancellation of IRN
The Invoice Registration Portal (IRP) allows users to retract previously submitted documents within a specific time frame. When a document is cancelled, the relevant information is sent to the GST system, and any associated stored documents in GSTR-1 are removed. There will be a change in the Excel file’s status from Valid to Cancelled. When an IRP is cancelled, the document status is updated in Excel even though there is nothing left to perform in GSTR-1.
Reviewing the details
A taxpayer is advised to review their details via the following methods:
- On the GST portal
- One can download JSON from the GST portal as well.
- One can use APIs via GSP.
The auto-populated information in the Excel file on the GSTR-1 dashboard comes from the Invoice Registration Portal (IRP). This Excel file does not reflect taxpayer changes to GSTR-1 auto-populated information. If the taxpayer changes auto-populated data, this Excel file cannot reconcile.
Additional facility
On the GSTR-1 dashboard, taxpayers can download the papers that have been automatically filled with their information. On the GSTR-1 return form, taxpayers may access the option to “Download details from e-invoice (Excel)” by clicking the corresponding button. However, if future adjustments are made to the documents, which were auto-populated in the GSTR-1 tables, these modifications will not be reflected in the Excel file. This is because the GSTR-1 tables include the most recent versions of the documents. Taxpayers can also use the link labelled “e-invoice download history” to examine a list of the most recent five files they have downloaded.
Explore All BUSY Calculators for Easy GST Compliance
E-invoice data in Excel format.
The GSTR-1 dashboard will display this Excel file for the tax period of the invoice, debit note, or credit note. GSTR-1’s “Download information from e-invoice (Excel)” button downloads this file.
The Excel file includes Invoice Registration Portal (IRP) document-wise data (invoice, debit note, credit note) 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 for valid IRN or date of deletion for cancelled IRN.
GSTR-1 auto-population / deletion status (either of the following):
- Auto-populated,
- Deleted,
- Auto-population failed,
- Deletion failed
- Error in auto-population/ deletion – Error description, if any.
-
GST Rates for ProductsGST Rates: water cooler GST rate sports item GST rate GST on used cars fire extinguisher GST rate GST on loan dustbin GST rate GST on sunglasses GST on fabric GST for hotel industry GST on banking services GST on napkins share market gst rate GST on catering services event management GST rate GST on headphones lottery GST rate GST on helmet vermicompost GST rate diaper GST rate gst on e rickshaw
