Auto-population of e-invoice details into GSTR-1/2A/2B/4A/6A
GST
Dated:- 30-12-2020
1. Certain notified taxpayers have been issuing invoices after obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as 'e-invoices'). Details from such e-invoices shall be auto-populated in respective tables of GSTR-1. Update on the status of such auto-population was last published on 30/11/2020.
2. For those taxpayers who had started e-invoicing from 1-10-2020, the auto-population of e-invoice data into GSTR-1 (of December 2020) had started from December 3rd, 2020.
In this regard, following is to be noted by those taxpayers:
* The data in GSTR-1 is now available on T+3 day basis, i.e. for examp
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as already filed by that date, then, the details of such document will be made available in the consolidated excel file downloadable from GSTR-1 dashboard (with error description as 'Return already filed'). The taxpayer may thereupon take necessary action.
3. Owing to existing validations in GSTR-1, e-invoices reported with below commonly observed issues are not auto-populated in the tables of GSTR-1 but are made available in the consolidated excel file downloadable from GSTR-1 dashboard (with corresponding error description):
* Supplier is found to be of type ISD/NRTP/TCS/TDS;
* Supplier is found to be composition taxpayer for that tax period;
* Document date is prior to Supplier's/Recipient's effective date of registration;
* Doc
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It is once again reiterated that the auto-population of details from e-invoices into GSTR-1 is only a facility for the taxpayers. After viewing the auto-populated data, the taxpayer shall verify the propriety and accuracy of the amounts and all other data in each field, especially from the perspective of GSTR-1 and file the same, in the light of relevant legal provisions.
7. The taxpayers are once again requested to verify the documents auto-populated in GSTR-1 tables and consolidated excel and may share feedback on GST Self Service Portal, on below aspects:
1. All documents reported to IRP are present in excel
2. Status of each e-invoice/IRN is correct
3. All the details of document are populated correctly
Thanking You,
Team GSTN
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