E-invoicing was enabled by the Government for users having a turnover over 500Cr from 1 Oct 2020, between 100 and 500Cr from 1 Jan 2021 between 50 and 100Cr from 1 April 2021 and for those having a turnover between 20Cr and 50Cr from 1 April 2022. The details of e-Invoices generated by the taxpayers (e-Invoice data) have been auto-populated from Dec 2020 GSTR 1.
– Source (e-Invoice)– Invoice Reference Number (IRN)– Invoice Reference Number Date (IRN Date)
The invoices are auto-populated on the basis of the invoice date as reported to the IRP. For example, if a document dated 31 Jan 2021 is reported to IRP on 2 Feb 2021, it will be auto-populated in GSTR 1 of January. The transactions are reflected in an incremental manner on a T+2 days basis i.e. the e-invoice gets populated in GSTR 1 within two days of its generation.
Note: Auto population stops after GSTR 1 has been filed. Any invoices reported to IPR for a period for which GSTR 1 has already been filed will not get auto-populated anywhere.
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. The edited documents will be treated as if they were not auto-populated but uploaded separately by the taxpayer.
If there are more than 500 invoices in a section, the details of a particular invoice cannot be edited or updated in the GST Portal. The taxpayer will have to delete the entire section and upload the correct data for the entire section.
Resolution: You can delete individual invoices or replace them by filing GSTR 1 from GSTZen. Refer to the following article for steps
Filing GSTR 1 after Reconciling Sales and Auto-populated e-Invoices
No, IRN will only be displayed against the invoices which have been auto-populated in GSTR 1.
– Viewing them online on GST Portal– By downloading the JSON from GST Portal, or– By downloading GSTR 1 from GSTZen
Check the reason for non auto-population of e-invoices. It can be viewed in the following manner
Resolution: Manually upload the non auto-populated invoices to GSTR 1. But IRN will not be linked to the invoices manually uploaded
Following could be the reasons for non auto-population of e-invoices in GSTR 1
Resolution: Manually upload the non auto-populated invoices to GSTR 1. But IRN will not be linked to the invoices manually uploaded
If auto-populated e-invoice details of GSTR 1 are not changed, the IRN details will also be visible in the following forms:
If auto-populated data is changed then IRN details will not be visible. IRN will not be visible in invoices from suppliers to whom IRN is not applicable.