The Goods and Services Tax Network (GSTN) has issued an advisory on the auto-population of e-invoice details into GSTR-1.
As per the advisory, the generation of e-invoices is mandatory for a certain class of taxpayers, as notified by the Government. These taxpayers are required to prepare and issue their e-invoices by reporting their invoice data in the prescribed format (e-invoice schema in FORM GST INV-01) and reporting the same on the Invoice Registration Portal (IRP).
The advisory stated that the invoices reported successfully on the Invoice Registration Portal (IRP) are given a unique Invoice Reference Number (IRN). After issuance, the e-invoices could be canceled on the IRP within a specified period after the generation of the e-invoice. The documents (invoices, debit notes, credit notes) reported on the IRP are transmitted electronically to the GST system two days after generation & are auto-populated in the respective tables of the GSTR-1 of such taxpayers. These auto-populated documents appear as Saved records in GSTR-1 of the taxpayers, with the source of the document mentioned as ‘E-invoice’ & IRN details also mentioned against every record.
According to the advisory, the tax period of GSTR-1 in which the e-invoice will be auto-populated will be as per the Document Date, irrespective of the date on which the document (invoice, debit note, credit note) was reported on the IRP & the IRN was generated (Date of Generation).
“If the taxpayer reports the document (invoice, debit note, credit note) on the IRP after filing GSTR-1 for that period, then the e-invoice will not be auto-populated in any subsequent GSTR-1. The Excel file containing the e-invoice details can still be downloaded from the GSTR-1 dashboard for the tax period to which the document (invoice, debit note, credit note) pertains to,” it said.
The advisory further stated that if the taxpayer reports the document (invoice, debit note, credit note) on the IRP after manually entering the document in GSTR-1, the manually entered data will not be overwritten even if the GSTR-1 is not filed. The Excel file containing the e-invoice details can still be downloaded from the GSTR-1 dashboard of the tax period to which the document (invoice, debit note, credit note) pertains. Since the document already exists in GSTR-1 and it is not auto-populated in GSTR-1 from IRP, a message regarding this will be mentioned in the Excel file against the specific document(s).
GST System aggregates the item-level details reported in the e-invoices at the Rate-level for the purpose of auto-population into GSTR-1. For the records auto-populated in GSTR-1 on the basis of e-invoices.
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