Quick Summary
Auto-population of e-invoice details into GSTR-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’).
- Upon successful generation of IRN, details of such e-invoices will be auto-populated in respective tables of GSTR-1. The details of e-invoices available for auto-population along with status of auto-population can also be downloaded as excel file.
- To effect this, certain tabs/labels are being added on GSTR-1 dashboard and screens. (Those taxpayers for whom e-invoicing is not applicable may ignore these changes.)
- For the period of October, 2020, the e-invoice details would be processed incrementally from 13th November, 2020. The processing of details of e-invoices/IRNs generated till 31st October, 2020 is expected to take upto 10 days.
- The processing of documents, dated in October, 2020, has no effect on filing of GSTR-1 for October. The taxpayers are advised not to wait for auto-population but file GSTR-1 for October, on their own (if not filed already). However, there is an option to download the details of October-dated documents through excel file:‘Download details from e-invoice (Excel)’ button (available at the bottom portion of GSTR-1 dashboard).
- Taxpayers are requested to verify the documents present in the excel and may share feedback on GST Self Service Portal , on below aspects:
- All documents reported to IRP are present in excel
- Status of each e-invoice/IRN is correct
- All the details of document are populated correctly
- For the period of November, 2020, the e-invoices generated (i.e. the documents dated in the Month of November) will be auto-populated into GSTR-1 in incremental manner and the process for whole month will be completed by 2nd Dec, 20 (i.e. on T+2 basis).
- The detailed advisory with methodology of auto-population etc. is made available on the GSTR-1 dashboard (‘e-invoice advisory’) and also e-mailed to relevant taxpayers.
- Team GSTN.
FAQ :
It means that details from e-invoices, which have an Invoice Reference Number (IRN) generated from the Invoice Registration Portal (IRP), will be automatically filled into the relevant tables of your GSTR-1 return.
This feature is for certain notified taxpayers who are required to prepare and issue e-invoices.
Taxpayers for whom e-invoicing is not applicable can ignore these changes.
E-invoice details for October 2020 will be processed incrementally from 13th November 2020, with processing of documents dated up to 31st October 2020 expected to take up to 10 days.
No, taxpayers are advised not to wait for auto-population and to file their October GSTR-1 on their own if it hasn't been filed already. An option to download October-dated documents via Excel is available.
For November 2020, e-invoices generated will be auto-populated into GSTR-1 incrementally, with the process for the entire month expected to be completed by 2nd December 2020 (on a T+2 basis).
CAclubindia
