The Goods and Services Tax Network (GSTN) has released an advisory concerning the automatic population of e-invoice details into GSTR-1. Taxpayers who are mandated to generate e-invoices must report their invoice data to the Invoice Registration Portal (IRP). Successful reporting generates a unique Invoice Reference Number (IRN), and this data is then electronically transmitted to the GST system for auto-population into the relevant GSTR-1 tables.
i. Generation of e-invoice is mandatory for certain class of taxpayers, as notified by the Government. These taxpayers are required to prepare issue their e-invoices by reporting their invoice data in the prescribed format(e-invoice schema in FORM GST INV-01)and reporting the same on the Invoice Registration Portal (IRP). Invoices reported successfully on the IRP are given a unique Invoice Reference Number (IRN). The documents (invoices, debit notes, credit notes) reported on the IRP are then t
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FAQ :
The advisory explains how e-invoice details are automatically populated into GSTR-1 for certain taxpayers.
Taxpayers who have been notified by the Government as requiring mandatory e-invoice generation.
The IRP is where taxpayers report their invoice data in the prescribed format to generate an e-invoice.
An IRN is a unique number assigned to an e-invoice once it has been successfully reported on the IRP.
Documents reported on the IRP are electronically transmitted to the GST system and automatically added to the respective tables of GSTR-1.