Quick Summary
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 transmitted electronically to the GST system and are auto-populated in the respective tables of GSTR-1.
ii. For a detailed advisory regarding auto-population of e-invoice data into GSTR-1 tables, please click here
Thanking you,
Team GSTN
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.
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