Goods and Services Tax – GST Dated:- 30-12-2020 – News – 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 example, the data from e-invoic
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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;
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t taxpayers. 6. 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 correc
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