March 21, 2023

E-Invoicing- Is it appropriate to upload Complete manual JSON file of GSTR-1?

No, it is not appropriate to upload a complete manual JSON file of GSTR-1 through e-invoicing. E-invoicing is a separate system for generating and reporting invoices, and it is designed to integrate with the GST portal for easy filing of GST returns. While e-invoicing does require the submission of certain details related to the invoice, it does not require the submission of a complete GSTR-1 JSON file.

In fact, submitting a complete GSTR-1 JSON file through e-invoicing could cause errors or duplication in the GST portal, as the e-invoicing system is not designed to handle such large amounts of data. Instead, the e-invoicing system should be used to generate and report individual invoices, and the GST portal should be used to file GSTR-1 returns.

It's important to follow the correct procedures and guidelines for e-invoicing and GST filing to ensure accurate and timely reporting of GST liabilities. Therefore, it's recommended to consult with a tax professional or a legal expert to get the latest updates and information on this matter.

What is E-Invoicing-

E-invoicing is a system for generating and reporting invoices electronically in a standard format, which allows for easy and seamless integration with the GST (Goods and Services Tax) portal. The system was introduced in India by the GST Network (GSTN) in October 2020 for businesses with an annual turnover of Rs. 500 crores or more, and it was later extended to businesses with an annual turnover of Rs. 100 crores or more in January 2021.

Under the e-invoicing system, businesses generate invoices in a standardized format called the JSON (JavaScript Object Notation) file, which contains all the details required for the GST portal. The invoice data is then validated by the GSTN, and a unique Invoice Reference Number (IRN) is generated for each invoice. This helps to prevent duplication of invoices and helps to reduce errors and fraud.

E-invoicing is aimed at streamlining the invoicing process and reducing the compliance burden for businesses by eliminating the need for manual data entry and reducing the risk of errors. It also helps to improve transparency and reduce the time and effort required for GST filing, as the invoice data is automatically populated into the GST portal.

It's important for businesses to comply with the e-invoicing requirements to avoid penalties and ensure accurate and timely filing of GST returns. Therefore, it's recommended to consult with a tax professional or a legal expert to get the latest updates and information on this matter.

What is JSON file of GSTR-1?

The JSON (JavaScript Object Notation) file of GSTR-1 is a standardized format for electronic invoices under the GST regime in India. It contains all the relevant details required for filing GSTR-1, which is the return for outward supplies made by registered taxpayers.

The JSON file of GSTR-1 contains various details such as the GSTIN of the supplier and recipient, the invoice number and date, the description and quantity of goods or services supplied, the taxable value, the applicable tax rates, and the amount of tax collected and payable. The file may also include information about credit notes and debit notes, advances received, and other relevant details.

The JSON file format is a machine-readable format that allows for easy integration and automation with other software systems. The GST portal is designed to accept and process JSON files for filing GSTR-1 returns. It is important for businesses to ensure that the information in the JSON file is accurate and complete to avoid any errors or penalties.


It's recommended for businesses to use a GST-compliant software to generate and validate the JSON file for GSTR-1 to ensure compliance with the GST rules and regulations. Additionally, businesses should consult with a tax professional or a legal expert to get the latest updates and information on GST compliance and reporting requirements.


Jagananna Amma Vodi
Decoding GST applicability on renting of residential property
Understanding the basics of GST appeals