How to Edit E-Invoice Data in GSTR-1?
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GSTR-1 is a form that businesses need to file regularly (either monthly or quarterly), which provides a summary of all the goods or services they sell to their customers. This form is important for the government to keep track of all transactions and collect taxes accurately. With the implementation of e-Invoicing, the information that businesses provide to the Invoice Registration Portal (IRP) to generate a unique IRN is also shared with the GST portal, making the process more efficient and streamlined.
When businesses file GSTR-1, some of the information is automatically filled in from the invoices uploaded on the e-invoicing portal. However, if a business needs to change or cancel an invoice after 24 hours, they cannot do so. Instead, they need to create Debit/Credit notes to correct any mistakes or make any changes. The invoice editor can be used to modify the auto-filled information before filing GSTR-1. It is important for businesses to be careful while generating e-invoices to avoid any mistakes and make sure they provide accurate information to avoid any compliance issues.
Let us now discuss the steps to download and edit E-invoice data in GSTR-1.
Why You May Need to Edit E-Invoice Data in GSTR-1
E-invoice data is auto-populated into GSTR-1 from the Invoice Registration Portal (IRP). However, there may be situations where businesses need to edit or correct this data before final submission:
- Mismatch in buyer details (e.g., GSTIN, address, or invoice date)
- Wrong HSN/SAC codes or tax rates applied during e-invoice generation
- Typographical errors that slipped through validation
- Differences in books vs. reported invoice value
- Changes in reporting periods due to delays or cancellations
Since auto-drafted GSTR-1 is editable before submission, it’s important to verify and make corrections early to avoid reconciliation issues and ITC mismatches for recipients.
Fields That Can Be Edited in GSTR-1
When e-invoice data is auto-imported into GSTR-1, the following fields are still editable before submission:
- Invoice date (if not beyond return period)
- Invoice value
- Taxable value
- HSN/SAC codes
- Tax rate and tax amount
- Place of supply
- Customer details (e.g., GSTIN, name, address)
Note: The IRN (Invoice Reference Number) itself cannot be modified. Any change in critical fields must still comply with IRP restrictions and should not contradict e-invoice compliance.
Steps to Edit E-Invoice Data In GSTR-1
Follow the steps below to edit e-invoice data that is auto-populated in GSTR-1:
Step 1: Login and navigate to the GSTR-1 return.
- Log in to the GST portal with your credentials
- Under Services, select Returns.
- Select the financial year and the applicable return filing period from the “File Returns” drop-down box, then click “Search.”
Step 2: Download details from the E-Invoices
- Click the Download Details from e-invoices (excel) button to download e-invoice data.
- To access the downloaded excel files, click the E-invoice download history option.
- The taxpayer’s most recent five downloaded invoices are listed in the e-invoice information section. To get the excel file, click here to download – The file 1 link. Your device’s local drive will store the downloaded file. A link at the bottom of the page will allow you to access the same.
- To open the folder on your device, click the file icon. To view the excel file, double-click on it. The excel file will show the various e-invoice information that has been automatically filled out on Form GSTR-1. Different sheets will display the specifics of the different tables. By selecting one of the multiple tabs at the sheet’s bottom, you can access them.
Step 3: Edit E-invoice data from GSTR-1
The following tables of the Form GSTR-1 have the e-invoice data automatically filled in from the e-invoice system:
- 4A, 4B, 4C, 6B, 6C – B2B Invoices,
- 6A – Export Invoices
- 9B – Credit/Debit Notes (Registered) – CDNR
- 9B – Credit/Debit Notes (Unregistered) – CDNUR
The appropriate table can be edited by clicking on it. Taxpayers can also choose to edit the e-invoice data directly on the GST portal in GSTR-1. Follow the steps below:
Step 1: Select “4A, 4B, 4C, 6B, 6C – B2B Invoices”
Step 2: To view a list of invoices associated with a recipient’s GSTIN, click on the GSTIN under Receiver’s Details. The entire collection of invoices from the chosen GSTIN will be shown.
Step 3: Click on the Display/Hide Columns drop-down arrows and choose the Check All option from the list to view all the columns. The auto-populated data will be shown in the following columns.
The information below can be seen on the Processed Documents page if the e-invoice details are automatically filled out in the Form GSTR-1:
- Source: This indicates where the information for the GSTR-1’s details came from. “E-invoice” denotes that the data is automatically filled in using the e-invoice system.
- IRN: The e-Invoice invoice’s Reference Number (IRN).
- IRN Date: The date of the e-invoice issue.
The appropriate table can be edited by clicking on it. Taxpayers can also choose to edit the e-invoice data directly on the GST portal in GSTR-1. Follow the steps below:
Step 4: Click the edit icon in the “Actions” column to edit an invoice’s details. The data from the invoice will be shown.
Step 5: At the bottom of the page, click the “Edit” button. Sections of the item details will be modifiable.
Step 6: Where necessary, make revisions to the invoice’s specifics. Then, to save these changes, click the “Save” button. After selecting the “Edit” button, the “Save” button will appear on the page.
Step 7: A pop-up will display on the screen and ask the user to confirm. To continue, select the “Yes” option, which will cause the message window to dismiss. The request has been successfully accepted, as shown by the success message that will appear at the top of the page.
The source will no longer be listed as “e-invoice” once the auto-populated e-invoice data in the Form GSTR-1 are updated, and the three columns—Source, IRN, and IRN Date—become empty.
Step 8: To edit the invoice details, click the “Generate Summary” button at the bottom of the page.
Generate the GSTR-1 Summary
To add the automatically-populated details awaiting action from the receivers, scroll to the bottom of the page and click the “Generate GSTR-1 summary” button. After a minute, come back and continue. A success notice will appear at the top of the page following the generation of the summary.
Common Mistakes While Editing E-Invoice Data in GSTR-1
Businesses must be cautious while making changes to avoid the following common mistakes:
- Editing invoice number or IRN: This is not allowed and can lead to data mismatch or rejection during validation.
- Inconsistent changes: Altering only parts of the invoice (e.g., taxable value but not tax amount) causes mismatches.
- Changing GSTIN of the buyer: Not permitted if IRN is already generated; requires cancellation and re-issuance.
- Incorrect amendment section usage: Businesses may wrongly amend current-period data instead of using the appropriate previous-period section.
To avoid these errors, always reconcile the GSTR-1 draft with your accounting system before submission.
How to Correct Irreversible Errors in E-Invoices
Some errors in e-invoices cannot be edited directly, especially after the IRN is generated. Here’s how to handle such situations:
Cancel the e-Invoice:
- Allowed only within 24 hours of IRN generation.
- Cancel it on the Invoice Registration Portal (IRP).
Issue a new e-Invoice:
- Generate a fresh invoice with a new invoice number and correct details.
- Report it in the correct return period in GSTR-1.
Use Credit/Debit Notes:
- If the cancellation window has passed, raise a credit or debit note to adjust the invoice value or tax liability.
- Report these notes properly in GSTR-1 under the relevant section.
Maintain audit trails:
- Keep records of both original and revised documents for audit and reconciliation.
Conclusion
The GST Portal will automatically produce the summary at intervals of 30 minutes. After entering invoices, you may build the summary by selecting the “Generate GSTR-1 Summary” option and viewing it immediately. The summary, however, can only be produced at 10-minute intervals. You will see an error message at the top of the page if you attempt to generate the summary before the allotted 10 minutes have passed. Use BUSY E-Invoicing Solution to generate fast and accurate e-invoices automatically in just one click, without going to the portal!
As a Chartered Accountant with over 18 years of experience, I have honed my skills in the field and developed a genuine passion for writing. I specialize in crafting insightful content on topics such as GST, income tax, audits, and accounts payable. By focusing on delivering information that is both engaging and informative, my aim is to share valuable insights that resonate with readers.
