Auto-Population of e-Invoice Details in GSTR 1

E-invoicing was enabled by the Government for users having a turnover over 500Cr from 1 Oct 2020 and for those having a turnover between 100 and 50Cr 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

 

Frequently Asked Questions

 

1. What details will be displayed for the auto-populated e-invoices?

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.

• – Source (e-Invoice)
  – Invoice Reference Number (IRN)
  – Invoice Reference Number Date (IRN Date)

2. What is the basis for auto-population?

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.

3. Is it possible to edit the details of auto-populated e-invoices in GSTR 1?

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.

4. Is it possible to upload sales invoices with IRN to GST Portal?

No, IRN will only be displayed against the invoices which have been auto-populated in GSTR 1.

5. How can the auto-populated e-invoices be viewed?

The auto-populated e-invoices can be viewed in any of the following manner

• – Viewing them online on GST Portal, or
  – By downloading the JSON from GST Portal, or
  – By using APIs via GSP

6. What should be done when actual e-invoice data does not match auto-populated data?

• The government has issued an advisory in this regard. Refer to the article Error in Autopopulation of GSTR-1 from E-Invoices to know the resolution.

7. Which other forms will get auto-populated with e-invoice details?

If auto-populated e-invoice details of GSTR 1 are not changed, the IRN details will also be visible in the following forms:

• • – GSTR 2A
    – GSTR 2B
    – GSTR 4A
    – GSTR 6A

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.