Quick Summary
1. Certain notified taxpayers have beenissuing invoicesafter obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred 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-p
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FAQ :
The auto-population feature allows details from e-invoices, issued with an Invoice Reference Number (IRN), to be automatically filled into the respective tables of GSTR-1 and other GST returns like GSTR-2A, 2B, 4A, and 6A.
For taxpayers who started e-invoicing from 1st October 2020, the auto-population of e-invoice data into GSTR-1 began from December 3rd, 2020.
The data in GSTR-1 is available on a T+3 day basis. For example, e-invoice data uploaded on the 18th of a month will be visible in GSTR-1 on the 21st of that month.
If your GSTR-1 for a particular month has already been filed, details of newly processed e-invoices for that period will be available in a consolidated Excel file downloadable from the GSTR-1 dashboard, marked with an error description like 'Return already filed'.
Common reasons include the supplier being an ISD, NRTP, TCS, or TDS entity; the supplier being a composition taxpayer; document dates being inconsistent with registration or cancellation dates; or invoices incorrectly showing 'IGST on Intra-state supply' without reverse charge.
After viewing the auto-populated data, taxpayers must verify its propriety and accuracy in each field, especially concerning GSTR-1 requirements, before filing the return.
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