E-Invoice FAQs

 

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.

 

Cancellation

 

Can I modify an e-Invoice?

No. No changes can be made once an e-invoice has been generated.

Can I cancel an e-Invoice?

Yes, it can be cancelled, but only within 24 hours of generating the e-invoice.

How can I cancel an e-Invoice?

• Click on Sales Register

• Choose the e-Invoice by clicking on the Invoice number
• Click on Cancel E-Invoice

• Choose Yes, Cancel E-Invoice

 

 

 

Can I use the same invoice number again after cancellation?

No. Once IRN is generated against an invoice number, it cannot be used again in the same financial year.

I found a mistake in the e-invoice after 24 hours and cannot cancel it now, what should I do?

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.

Auto-population in GSTR 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)

I have created the e-invoice today, when will it appear in GSTR 1 ?

 

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.

Can I 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.

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

Filing GSTR 1 after Reconciling Sales and Auto-populated e-Invoices

Can I 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.

 

How can I see the auto-populated e-invoices?

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

I generated an e-invoice for a back dated e-invoice, it is not appearing in my GSTR 1. What should I do?

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.

 

My e-invoice data does not match the auto-populated data, what should I do?

Check the reason for non auto-population of e-invoices. It can be viewed in the following manner

• GST Portal – On the GSTR 1 filing page for the month, an excel is provided (At the bottom of the page) containing all the e-invoices generated for the month. You can also download the JSON containing the information

 

• GSTZen – You can also download the list of e-invoices from GSTZen

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

 

What is reason for non auto-population of e-invoices in GSTR 1?

 

Following could be the reasons for non auto-population of e-invoices in GSTR 1

• Wrong data while creating the e-invoice: You might have created the invoice with wrong data. For example, the transaction type was entered as SEZWOP, but taxes were provided in the invoice
• Creation of invoices near or after the date of filing GSTR 1 : Auto-population for the month stops after GSTR 1 has been filed. If the invoice was created after filing GSTR 1, it will not get auto-populated. Similarly if invoice is created 1-2 days before filing GSTR 1, it might not get auto-populated as it takes t+2 days for an invoice to auto-populate.
• Error in auto-population: Sometimes due to technical error by the GST Portal, e-invoice does not get auto-populated.

Resolution: Manually upload the non auto-populated invoices to GSTR 1. But IRN will not be linked to the invoices manually uploaded

How can I delete some of the e-Invoices auto-populated which are cancelled in my books?

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

 

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.