Import Eway Bill

While generating the

e-way bill for outward supplies details like invoice number, date, quantity, the value of supply, tax, HSN code and consignee GSTIN etc. needs to be inserted. Again while preparing the return in form GSTR-1, the taxable person needs to provide the same detail as provided while generating an e-way bill. Due to the duplication of activity, the same results into huge loss of time and an increase in compliance cost. In order to remove the above-mentioned hardship, the GST Portal has come up with a new feature, being provided while filing of GST return in form GSTR-1, ‘Import Eway Bill data’ button under three tiles of the GSTR-1 return. On clicking the said ‘Import EWB data’ button, the taxable person would have the facility to import the transaction of outwards supplies as provided while generating the e-way bill.

Details which can be Imported with the Help of Import EWB Data

As mentioned earlier, ‘Import EWB data’ button is provided in the form GSTR-1. The ‘Import EWB data’ button helps to import the following details from e-way bill to outward supplies in form GSTR-1 –

B2B invoices i.e. Business-to-Business invoices – related to taxable outward supply transactions between registered taxable person/entities;
B2C (Large) invoices i.e. Business-to-Customer invoices – related to taxable outward (inter-state) supply transactions between registered supplier and an unregistered buyer (transaction having invoice value of more than INR 2.50 Lakhs);
HSN wise summary of outward supplies – Records can be viewed and/or downloaded.

Availability of Import and Usage thereon based on the Invoice Count

Based on the number of invoice count, the availability of import and usage thereon differ and the same is explained in the below-mentioned table –

Invoice Count	Availability of Import	Usage of Import
Invoice count less than or equal to 50	Details of B2B invoices, B2C (Large) invoices and HSN wise summary of outward supplies will be listed in their respective tiles i.e. 4A, 4B, 4C, 6B, 6C – B2B invoices; 5A, 5B – B2C (Large) invoices and 12 – HSN wise summary of outward supplies.	B2B invoices and B2C (Large) invoices details can be imported online. HSN wise summary of outward supplies details would be available for viewing and download.
Invoice count more than 50 but less than or equal to 500	Details of B2B invoices, B2C (Large) invoices and HSN wise summary of outward supplies will be available for immediate download in CSV format from their respective tiles in form GSTR-1.	Details of B2B invoices, B2C (Large) invoices and HSN wise summary of outward supplies can be downloaded and then upload it by using offline utility tool.
Invoice count more than 500	Details of B2B invoices, B2C (Large) invoices and HSN wise summary of outward supplies will be available for download in zipped Excel format from their respective tiles in form GSTR-1. Due to the high number of invoices, the download of the file would take some time.	Details of B2B invoices, B2C (Large) invoices and HSN wise summary of outward supplies can be downloaded and then upload it by using offline utility tool.

Editing of the Imported Data

Importing data from e-way bill to form GSTR-1, with the help of Import EWB data button, has been provided with the facility of ‘edit’. Meaning thereby that once the data is imported, the same can be edited with the help of EDIT button provided. The said edit facility would help to avoid the duplication of a mistake to be carried forward after import.

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Frequently Asked Questions

Common questions about Import eWay Bill Data for GSTR.

A: The 'Import eWay Bill' feature allows taxpayers to import details of outward supply transactions from e-way bills directly into their GSTR-1 returns. This eliminates the need for re-entering the same data, saving time and reducing compliance costs.

A: The 'Import eWay Bill' feature allows you to import details of B2B invoices, B2C (Large) invoices with a value over INR 2.5 lakhs, and HSN-wise summaries of outward supplies from e-way bills into the respective sections of your GSTR-1 return.

A: For invoices up to 50, the details can be imported online directly into the GSTR-1 tiles. For 51-500 invoices, the data must be downloaded as a CSV and uploaded offline. For over 500 invoices, the data will be available as a zipped Excel file for offline upload.

A: Yes, the GST Portal provides an 'Edit' button that allows you to make changes to the imported data from e-way bills within your GSTR-1 return before filing.

A: The primary advantage is that it eliminates the need to manually enter the same data twice – once for the e-way bill and again for the GSTR-1 return. This saves time and reduces the compliance burden on taxpayers.

A: No, the 'Import eWay Bill' feature is currently available only for B2B invoices, B2C (Large) invoices, and HSN-wise summaries of outward supplies. It does not cover other types of outward supplies.

A: No, the data imported using the 'Import eWay Bill' feature is specifically intended for use in the GSTR-1 return and cannot be used for other GST returns or purposes.

A: The article does not mention any specific limit on the number of e-way bills that can be imported. However, it does provide guidelines based on the number of invoices involved.

A: Yes, you will need to use the 'Import eWay Bill' feature separately for each GSTR-1 filing period to import the relevant e-way bill data for that period.

A: No, the article specifically mentions that the 'Import eWay Bill' feature is for importing details of outward supply transactions from e-way bills into the GSTR-1 return. It does not cover inward supply transactions.