Advisory on auto-population of e-invoice details into GSTR-1

  1. Certain notified taxpayers have to prepare and issue their invoices by obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as ‘e-invoices’).
  2. Upon successful generation of IRN, details of such e-invoices will be auto-populated in respective tables of GSTR-1. The same can be downloaded as excel file as well.
  3. In case the GSTR-1 for corresponding period was already filed by the taxpayer, then, the details from einvoices can be downloaded as excel file only.
  4. The details would be auto-populated based on document date.
  5. Auto-population into GSTR-1 is as follows:
Sr.NoSupply TypeColumns of GSTR – 1 Auto-populated
1Outward Supplies to Registered Person, other than Reverse ChargeB2B – 4A transactions expect for the following transactions i)Supplies attracting reverse charge ii)Supplies made through e-commerce operations
2Outward Supplies to Registered persons attracting reverse chargeTable 4B
3Export SuppliesTable 6A – Exports
4Credit/Debit Notes Issued to Registered personsTable 9B – CDNR
5Credit/Debit Notes issued for exports (unregistered persons)Table 9B – CDNUR

6. 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.
a. Source (e-invoice)
b. Invoice Reference Number (IRN)
c. Invoice Reference Number Date (IRN Date)

7. After auto-population of details from e-invoices, in case of cancellation of IRN, such documents will be
deleted in the respective table.

8. 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. Such edited documents will be treated as if they were not auto-populated but uploaded separately by taxpayer.

9. Before filing GSTR-1, taxpayers are advised to review the details of e-invoices auto-populated in specified tables:

a. By viewing them online on GST Portal, or
b. By downloading the JSON from GST Portal, or
c. By using APIs via GSP

  1. Taxpayers are advised to modify/update only those documents where the details auto-populated from einvoices are not as per the actual invoice issued.
  2. Taxpayers are required to add details of supplies made in respective tables of GSTR-1, other than those
    auto-populated from e-invoices.
  3. An additional facility of consolidated download of all documents auto-populated from e-invoices is
    available in GSTR-1 dashboard. For this, you can use ‘Download details from e-invoice (Excel)’ button
    on GSTR-1 dashboard.
    It may to be noted that the auto-populated details in this excel file are as reported on e-invoice portal
    Invoice Registration Portal (IRP). So, any subsequent modifications made to the auto-populated
    documents (in GSTR-1 tables) would not be reflected in this excel file.
  4. Taxpayer can use the link ‘e-invoice download history’ to view the list of last five downloaded files. On
    click of the link, you can download the file.
  5. The excel file downloaded from GSTR-1 dashboard page will have details of all the e-invoices received
    from Invoice Registration Portal (IRP) including cancelled invoices.
    Following additional information relating to such e-invoices will also be available:
    a. Invoice Reference Number (IRN) – 64 string hash
    b. Date of Invoice Reference Number (IRN date)
    c. e-invoice Status – Valid/ Cancelled
    d. Date of auto-population/ deletion (in case of canceled IRN) will be the date when the e-invoice
    details are auto-populated in GSTR-1 or when the IRN was cancelled. Any subsequent
    modifications made to the auto-populated documents (in GSTR-1 tables) would not be
    reflected in this excel file.
    e. GSTR-1 auto-population / deletion status (either of the following):
    • Auto-populated,
    • Deleted,
    • Auto-population failed,
    • Deletion failed
    f. Error in auto-population/ deletion – Error description, if any