1. Certain notified taxpayers have been issuing invoices after obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred to as 'e-invoices'). Details from such e-invoices shall be auto-populated in respective tables of GSTR-1. Update on the status of such auto-population was last published on 30/11/2020.
2. For those taxpayers who had started e-invoicing from 1-10-2020, the auto-population of e-invoice data into GSTR-1 (of December 2020) had started from December 3rd, 2020
3. In this regard, the following is to be noted by those taxpayers:
- The data in GSTR-1 is now available on a T+3 day basis, i.e. for example, the data from e-invoices uploaded on 18-12-2020 would be visible in GSTR-1 on 21-12-2020.
- The corresponding reflection of such e-invoice details in GSTR-2A/2B/4A/6A has also started.
- The auto-population of e-invoice data into GSTR-1 is based on the date of the document (as reported to IRP). For example, a document dated December, 30th, 2020 is reported to IRP on 3rd January 2021 and where GSTR-1 for December 2020 is not filed, then the details of that document will be available in the tables of GSTR-1 pertaining to December 2020. However, if the GSTR-1 for December was already filed by that date, then, the details of such document will be made available in the consolidated excel file downloadable from GS TR-1 dashboard (with error description as 'Return already filed'). The taxpayer may thereupon take necessary action.
4. Owing to existing validations in GSTR-1, e-invoices reported with below commonly observed issues are not auto-populated in the tables of GSTR-1 but are made available in the consolidated excel file downloadable from GSTR-1 dashboard (with corresponding error description):
- Supplier is found to be of type ISD/NRTP/TCS/TDS;
- Supplier is found to be composition taxpayer for that tax period;
- The document date is prior to Supplier's/Recipient's effective date of registration;
- The document date is after Supplier's/Recipient's effective date of cancellation of registration;
- Invoices reported as attracting 'IGST on Intra-state supply' but without reverse charge
5. Further, in certain cases, e-invoice details could not be processed (and hence were not auto-populated) due to data structure issues. These errors may be taken note of and shall be avoided while reporting the data to IRP.
- Serial number of an item shall not be reported as '0'
- White space found in POS (Place of Supply State Code), e.g. '8'. Expected values were 08 and 8.
6.The detailed advisory with the methodology of auto-population etc. is already made available on the GSTR-1 dashboard ('e-invoice advisory') and also e-mailed to relevant taxpayers.
7. It is once again reiterated that the auto-population of details from e-invoices into GSTR-1 is only a facility for the taxpayers. After viewing the auto-populated data, the taxpayer shall verify the propriety and accuracy of the amounts and all other data in each field, especially from the perspective of GSTR-1, and file the same, in the light of relevant legal provisions.
8. The taxpayers are once again requested to verify the documents auto-populated in GSTR-1 tables and consolidated excel and may share feedback on GST Self Service Portal, on the below aspects:
- All documents reported to IRP are present in excel
- Status of each e-invoice/IRN is correct
- All the details of the document are populated correctly
CAclubindia
