E-invoicing was enabled by the Government for users having turnover over 500Cr from 1 Oct 2020 and for those having turnover between 100 and 500Cr from 1 Jan 2020. The details of e-Invoices generated by the taxpayers (e-Invoice data) have been auto-populated from Dec 2020 GSTR 1.
The details of the e-invoices are updated in the respective tables
|Type of Supply||Auto-populated in GSTR-1 Table|
|Taxable outward supplies made to registered persons other than RCM (reverse charge)||B2B 4A –Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-commerce operator|
|Taxable outward supplies made to registered persons on which RCM (reverse charge) is applicable||B2B 4B –Supplies attracting tax on reverse charge basis|
|Export supplies||EXP 6A – Exports|
|Credit or debit notes issued to registered persons||CDNR 9B – Credit or debit notes (Registered)|
|Credit or debit notes issued to unregistered persons||CDNUR 9B – Credit or debit notes (Unregistered) – with UR type as Exports with payment and without payment of tax|
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.
Note: If there are more than 500 invoices in a section, the details of a particular invoice cannot be edited or updated. The taxpayer will have to delete the entire section and upload the correct data for the entire section.
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.