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

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

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 dateAmendments
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 supplyCorresponding 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 chargeB2B – Table 4B i.e., supplies attracting tax (GST) on reverse charge basis.
Export suppliesEXP – Table 6A i.e., Exports
Debit notes or credit notes issued to a registered personCDNR – Table 9B i.e., Credit notes or debit notes (registered).
Debit notes or credit notes issued to an unregistered personCDNUR – 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 13th 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 30th 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.

Post by poonamgandhi

CA Poonam Gandhi is a Chartered Accountant and a Lawyer. With a wide practice experience and deep understanding of different laws and taxes, she has been an independent professional writer in the field of taxation, finance and laws.