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.
|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|
|6A – Exports|
|4||Cedrit 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 payment and without payment of tax|
Along with the details mentioned, additional information will also be displayed, such as:
In the event of a cancellation, the details entered will also be deleted from the respective tables.
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.
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.
A taxpayer is advised to review their details via the following methods:
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.
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.
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:
GSTR-1 auto-population / deletion status (either of the following):