Advisory on auto-population of e-invoice details into GSTR-1

Share on facebook
Share on google
Share on twitter
Share on linkedin

  1. Certain notified taxpayers have to prepare and issue their invoices by obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as ‘e-invoices’).
  2. Upon successful generation of IRN, details of such e-invoices will be auto-populated in respective tables of GSTR-1. The same can be downloaded as excel file as well.
  3. In case the GSTR-1 for corresponding period was already filed by the taxpayer, then, the details from einvoices can be downloaded as excel file only.
  4. The details would be auto-populated based on document date.
  5. Auto-population into GSTR-1 is as follows:
Sr.No Supply Type Columns of GSTR 1 Auto-populated
1 Outward Supplies to Registered Person, other than Reverse Charge B2B 4A transactions expect for the following transactions i)Supplies attracting reverse charge ii)Supplies made through e-commerce operations
2 Outward Supplies to Registered persons attracting reverse charge Table 4B
3 Export Supplies Table 6A Exports
4 Credit/Debit Notes Issued to Registered persons Table 9B CDNR
5 Credit/Debit Notes issued for exports (unregistered persons) Table 9B CDNUR

6. The item-level details in the document will be aggregated at rate-level for the purpose of auto-population
into GSTR-1. For the auto-populated invoices, below additional details will also be displayed.
a. Source (e-invoice)
b. Invoice Reference Number (IRN)
c. Invoice Reference Number Date (IRN Date)

7. After auto-population of details from e-invoices, in case of cancellation of IRN, such documents will be
deleted in the respective table.

8. Details of e-invoices auto-populated in GSTR-1 can be edited/deleted by the taxpayer. However, in such cases, the ‘Source’, ‘IRN’ and ‘IRN date’ fields will be reset to blank in respective tables of GSTR-1. Such edited documents will be treated as if they were not auto-populated but uploaded separately by taxpayer.

9. Before filing GSTR-1, taxpayers are advised to review the details of e-invoices auto-populated in specified tables:

a. By viewing them online on GST Portal, or
b. By downloading the JSON from GST Portal, or
c. By using APIs via GSP

  1. Taxpayers are advised to modify/update only those documents where the details auto-populated from einvoices are not as per the actual invoice issued.
  2. Taxpayers are required to add details of supplies made in respective tables of GSTR-1, other than those
    auto-populated from e-invoices.
  3. An additional facility of consolidated download of all documents auto-populated from e-invoices is
    available in GSTR-1 dashboard. For this, you can use ‘Download details from e-invoice (Excel)’ button
    on GSTR-1 dashboard.
    It may to be noted that the auto-populated details in this excel file are as reported on e-invoice portal
    Invoice Registration Portal (IRP). So, any subsequent modifications made to the auto-populated
    documents (in GSTR-1 tables) would not be reflected in this excel file.
  4. Taxpayer can use the link ‘e-invoice download history’ to view the list of last five downloaded files. On
    click of the link, you can download the file.
  5. The excel file downloaded from GSTR-1 dashboard page will have details of all the e-invoices received
    from Invoice Registration Portal (IRP) including cancelled invoices.
    Following additional information relating to such e-invoices will also be available:
    a. Invoice Reference Number (IRN) 64 string hash
    b. Date of Invoice Reference Number (IRN date)
    c. e-invoice Status Valid/ Cancelled
    d. Date of auto-population/ deletion (in case of canceled IRN) will be the date when the e-invoice
    details are auto-populated in GSTR-1 or when the IRN was cancelled. Any subsequent
    modifications made to the auto-populated documents (in GSTR-1 tables) would not be
    reflected in this excel file.
    e. GSTR-1 auto-population / deletion status (either of the following):
    • Auto-populated,
    • Deleted,
    • Auto-population failed,
    • Deletion failed
    f. Error in auto-population/ deletion Error description, if any



Leave a Replay

Scroll to Top