Quick Summary
Update on auto-population of e-invoice details into GSTR-1
Hence, such taxpayers who had reported e-invoices should not wait for auto-populated data and they are advised to proceed with preparation and filing of GSTR-1 for the months of November, 2020 (before the due date) and for October, 2020 (in case not yet filed, as on date).
- Certain notified taxpayers have been preparing and issuing invoices by obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as ‘e-invoices’). Details from such e-invoices are be auto-populated in respective tables of GSTR-1.
- Due to some unanticipated issues, there has been delay in auto-population of e-invoice details into GSTR-1.
- The auto-population of e-invoice details pertaining to the period December, 2020 into GSTR-1 (in incremental manner on T+2 day basis) will start in the first week of December.
- The details of e-invoices pertaining to periods of October and November, 2020, would be processed and made available in incremental manner from 13th December 2020 onwards. The processing and availability of complete data for the months of October and November, 2020 may take upto 2 weeks.
- The detailed advisory with methodology of auto-population etc. is already made available on the GSTR-1 dashboard (‘e-invoice advisory’) and also e-mailed to relevant taxpayers.
- It may also be noted 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 other data in each field, especially from the perspective of GSTR-1 and file the same, in the light of relevant legal provisions.
- Once the auto-population into GSTR-1 gets started, the taxpayers are requested to verify the documents present in the excel and may share feedback on GST Self Service Portal, on below aspects:
- All documents reported to IRP are present in excel
- Status of each e-invoice/IRN is correct
- All the details of document are populated correctly
- Team GSTN
FAQ :
The GST Portal has announced updates on the auto-population of e-invoice details into GSTR-1, addressing some delays and providing timelines for data availability.
The auto-population of e-invoice details for December 2020 into GSTR-1 will begin in the first week of December, on a T+2 day basis.
The e-invoice details for October and November 2020 will be processed and made available incrementally from December 13th, 2020. The complete data may take up to two weeks to be available.
No, taxpayers who have reported e-invoices are advised not to wait for the auto-populated data and should proceed with preparing and filing their GSTR-1 for November 2020 (before the due date) and October 2020 (if not yet filed).
No, the auto-population of details from e-invoices into GSTR-1 is a facility for taxpayers. They must verify the accuracy and propriety of the auto-populated data before filing.
Detailed advisories, including the methodology of auto-population, are available on the GSTR-1 dashboard under 'e-invoice advisory' and have also been emailed to relevant taxpayers.
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