Auto Population O E-Invoice Details Into The GSTR-1

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.

The details to be auto-populated 

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.

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.