Goods and Services Tax – GST Dated:- 12-1-2021 – News – 1. From 1-10-2020, certain notified taxpayers have been issuing invoices after obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as e-invoices ). From 1-1-2021, the taxpayers with aggregate turnover above ₹ 100 Cr. had also started reporting invoices to IRP. Details from the reported e-invoices are being auto-populated in respective tables of GSTR-1 . Update on the same was last published on 30/12/2020 A detailed advisory regarding methodology of auto-population of e-invoice details into GSTR-1 is already published on GSTR-1 dashboard. You can read the same HERE . 2. It is observed that, while pu
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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 and accordingly won t get reflected in GSTR-2A / 2B / 4A / 6A also. Such edited documents will be treated as if they were not auto-populated but uploaded separately by taxpayer. 4. Other than the details auto-populated from e-invoices, taxpayers are required to add details of any other supplies made, in respective tables of GSTR-1 . 5. An additional facility of consolidated excel download of all documents auto-populated from e-invoices is available in GSTR-1 dashboard. This file includes details of cancel
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