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, between 20Cr and 50Cr from 1 April 2022, and for those having a turnover between 10Cr and 20Cr from 1 Oct 2022. The details of e-Invoices generated by the taxpayers (e-Invoice data) have been auto-populated from Dec 2020 GSTR 1.
No. No changes can be made once an e-invoice has been generated.
Yes, it can be cancelled, but only within 24 hours of generating the e-invoice.
No. Once IRN is generated against an invoice number, it cannot be used again in the same financial year.
There are 2 options
Option 1 – Generate a credit note against the invoice and create a new invoice with the correct information.
Option 2 – Cancel the invoice in your books and do not report it in GSTR 1 while filing. Create a new invoice with the correct information.
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)
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.
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.
While calculating the summary of GSTR 1 payload, select Upload books invoice to portal for Books and E-Invoice (different)
For more Information, refer to the following article
No, IRN will only be displayed against the invoices which have been auto-populated in GSTR 1.
The auto-populated e-invoices can be viewed in any of the following manner
– Viewing them online on GST Portal– By downloading the JSON from GST Portal, or– By downloading GSTR 1 from GSTZen
The invoices are auto-populated on the basis of the invoice date as reported to the IRP. The e-invoice will get auto-populated in GSTR 1 of the month to which the e-invoice belongs.
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.
Resolution – You can manually upload the invoice in the GST Portal. In GSTZen, provide the record date of the current month for the invoice and upload.
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.
You can upload the pending invoices from GSTZen by choosing upload for Invoice Present only in Books, in settings above Step 4 of filing GSTR 1
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
You can delete them directly from the GST Portal in GSTR 1. But if the invoices are more than 500, you will not be able to do it.
Resolution – For Invoice present only in auto-populated e-Invoice, mark delete
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.