Auto Generation Of E Invoice Details In Form Gstr 1

The specified registered persons who are liable to follow e-invoice facility, are facilitated with auto-population of

e-invoice details in Form GSTR-1. The present article briefly explains the e-invoice applicability; the auto-population of e-invoice details and current status of the auto-population facility.

E-invoice applicability and recent amendments thereon-

As per provisions of rule 48 (4) of the Central Goods and Services Tax Rules, 2017 specified class of persons are required to upload the invoice details on Invoice Registration Portal (i.e., IRP). Post validation of details, Invoice Reference Number (i.e., IRN) and Quick Response Code (i.e., QR Code) will be generated. The said system is termed as ‘E-invoice’ under GST. Being a new system, the applicability of e-invoice has undergone various amendments. The same is briefly tabulated hereunder-

Notification No. and date	Amendments
Notification No. 13/2020- Central Tax dated 21st March 2020	· E-invoice is made applicable from 1st October 2020. · E-invoice is made applicable to the registered person having an aggregate turnover more than INR 100 Crores in a financial year. · An exemption is made available to a person referred under rule 54(2), rule 54(3), rule 54(4) and rule 54(4A).
Notification No. 61/2020- Central Tax dated 30th July 2020	· Now, the registered person having an aggregate turnover of more than INR 500 Crores in a financial year. · Additionally, the Special Economic Zone unit is exempted from following the e-invoice system.
Notification No. 70/2020- Central Tax dated 30th September 2020	· The word ‘financial year’ is substituted with the words ‘any preceding financial year from 2017-2018 onwards’. · E-invoice system is made applicable in the export transaction also.
Notification No. 88/2020- Central Tax dated 10th November 2020	· E-invoicing is made compulsory from 1st January 2021 for the registered person having an aggregate turnover more than INR 100 Crores in any preceding financial year from 2017-2018 onwards.

Auto-population of e-invoice details in Form GSTR-1

In order to avoid duplication and reduce clerical error, the facility of auto-population of invoice details, for which IRN is successfully generated, in Form GSTR-1 is made available. As per the facility, the following details will be auto-populated in Form GSTR-1-

Details of supply	Corresponding table number, wherein, the details are auto-populated in Form GSTR-1
Taxable outward supplies made to a registered person (except reverse charge)	B2B – Table 4A i.e., supplies other than- (i) Supplies attracting reverse charge; and (ii) Supplies made through an e-commerce operator
Taxable outward supplies made to a registered person under reverse charge	B2B – Table 4B i.e., supplies attracting tax (GST) on reverse charge basis.
Export supplies	EXP – Table 6A i.e., Exports
Debit notes or credit notes issued to a registered person	CDNR – Table 9B i.e., Credit notes or debit notes (registered).
Debit notes or credit notes issued to an unregistered person	CDNUR – Table 9B i.e., Credit notes or debit notes (unregistered) – with UR type as Exports with payment of tax and without payment of tax.

Important points relating to auto-population

Following additional details will be displayed, in case of auto-populated invoices-
- Source (i.e., e-invoice);
- Invoice Reference Number (i.e., IRN); and
- Invoice Reference Number Date.
The documents will be deleted in the respective table, in case the IRN is cancelled post auto-population of details in Form GSTR-1.
Notably, details of e-invoices auto-populated in Form GSTR-1 can be edited or deleted.
Using any of the following ways, the details of e-invoice auto-populated in Form GSTR-1 can be reviewed by the registered person-
- Viewing the details online on the GST portal;
- Downloading the JSON from the GST portal;
- Using API through GSP.
Understanding ‘Download details from e-invoice (Excel)’ feature available on Form GSTR-1 dashboard on the GST portal-
- On clicking the tab, the consolidated details of all the auto-populated details will be downloaded in excel file.
- The file will also include the details of the cancelled invoice.
Additionally, with the help of ‘e-invoice download history’ feature, the registered person can view the list of the last five downloaded files.

Current status of auto-population of e-invoice

Earlier, as per advisory issued on 13

th November 2020, auto-population facility will be available as under-

E-invoice details for the month of October 2020 would be processed from 13th November 2020;
Additionally, the processing of details of e-invoice generated till 31st October 2020 is expected to take 10 days.

One more advisory, on the matter, was issued on 30

th November 2020. As per the advisory, auto-population facility will now be available as under-

E-invoice details for the month of October 2020 and November would now be processed from 13th December 2020;
Additionally, the auto-population of details of e-invoice relating to period December 2020 in Form GSTR-1 is expected to start in the first week of December.

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Frequently Asked Questions

Common questions about E.

The auto-population of e-invoice details in Form GSTR-1 is aimed at avoiding duplication and reducing clerical errors. By automatically filling in the relevant details from invoices for which an Invoice Reference Number (IRN) has been generated, the process becomes more efficient and accurate.

The auto-population facility covers various types of supplies, including taxable outward supplies made to registered persons (except reverse charge), supplies attracting reverse charge, export supplies, and debit or credit notes issued to registered or unregistered persons.

Yes, the details of e-invoices that are auto-populated in Form GSTR-1 can be edited or deleted by the registered person. This flexibility allows for any necessary corrections or modifications to the auto-populated data.

Registered persons can review the auto-populated e-invoice details in Form GSTR-1 through various methods, such as viewing the details online on the GST portal, downloading the JSON file from the portal, or using an API through a GST Suvidha Provider (GSP).

If an IRN (Invoice Reference Number) is cancelled after the corresponding e-invoice details have been auto-populated in Form GSTR-1, the documents will be automatically deleted from the respective table in the form.

No, the auto-population facility is currently available only for specified registered persons who are liable to follow the e-invoice system, based on their aggregate turnover in preceding financial years, as per the applicable notifications.

Registered persons can download the consolidated details of all the auto-populated e-invoice details, including cancelled invoices, in an Excel file by clicking the 'Download details from e-invoice (Excel)' tab on the Form GSTR-1 dashboard on the GST portal.

According to the latest advisory, the auto-population of e-invoice details for the months of October and November 2020 in Form GSTR-1 was expected to start from December 13, 2020. Additionally, the auto-population for December 2020 was expected to begin in the first week of January 2021.

Yes, in addition to the invoice details, the auto-populated entries in Form GSTR-1 will also display the source as 'e-invoice', the Invoice Reference Number (IRN), and the IRN date.

Yes, the 'Download details from e-invoice (Excel)' feature on the Form GSTR-1 dashboard includes an 'e-invoice download history' option, which allows registered persons to view the list of the last five downloaded files containing auto-populated e-invoice details.