The government requires some taxpayers to generate e-invoices. These taxpayers need to follow a specific format as per the e-invoice schema in FORM GST INV-01 for their invoices and submit this data on the Invoice Registration Portal (IRP)."
Invoices that are successfully reported on the Invoice Registration Portal (IRP) receive a unique Invoice Reference Number (IRN). After issuing an e-invoice, there is a specific time frame during which it can be canceled on the IRP.
The documents, including invoices, debit notes, and credit notes, reported on the IRP are electronically sent to the GST system two days after being generated. They are automatically filled into the appropriate sections of the GSTR-1 for the respective taxpayers. These auto-filled documents appear as "Saved" records in the taxpayers' GSTR-1, with the source of the document labeled as 'E-invoice,' and the IRN details are also included for each record.
Illustration: The taxpayer reports the e-invoice of the IRP & consequently the IRN is generated on 24th November 2021. This invoice will be auto-populated in GSTR-1 of the taxpayer on 26th November 2021.
When e-invoices are auto-populated in GSTR-1 from the IRP, there are some important considerations:
a. The tax period for GSTR-1 in which the e-invoice will be auto-populated is determined based on the "Document Date." This is regardless of the date when the document (invoice, debit note, credit note) was reported on the IRP and when the IRN was generated (Date of Generation).
Illustration: Taxpayer reports Invoice No. A-253 dated 30th November 2021 on the IRP on 4th December 2021. In this case, the e-invoice details will be reflected in the GSTR-1 for November 2021, even if the IRN is generated in December 2021.
b. If a taxpayer reports a document (invoice, debit note, credit note) on the IRP after already filing their GSTR-1 for that specific period, the e-invoice will not automatically appear in any future GSTR-1. However, the taxpayer can still download an Excel file containing the e-invoice details from the GSTR-1 dashboard, specifically for the tax period to which the document (invoice, debit note, credit note) is relevant.
Illustration: Taxpayer reports Invoice No. A-253 dated 30th November 2021 on the IRP on 24th December 2021. The GSTR-1 for November 2021 was already filed on 10th December 2021. Consequently, Invoice No. A- 253 will not be auto-populated in GSTR-1 and will be available for download in Excel format appearing on the GSTR-1 dashboard for November 2021.
c. If a taxpayer reports a document (invoice, debit note, credit note) on the IRP after manually entering the same document in GSTR-1, the manually entered data will not be overwritten, even if the GSTR-1 has not been filed yet. The taxpayer can still download an Excel file containing the e-invoice details from the GSTR-1 dashboard of the tax period relevant to the document.
Illustration: Taxpayer reports Invoice No. A-252 dated 15th November 2021 on the IRP on 20th November 2021. However, the taxpayer had already manually added Invoice No. A-252 dated 15th November 2021 in the GSTR-1 before 20th November 2021. In this case, the invoice entered manually in GSTR-1 will not be over-written & could be viewed in the Excel file.
Since the document already exists in GSTR-1 and is not auto-populated in GSTR-1 from the IRP, an Excel file will have a message indicating this for the specific document(s).
3. Supplies reported in the e-invoices are auto-populated in the following tables of GSTR-1 :
4. In the GST system, the item-level details that are reported in the e-invoices are aggregated at the rate-level for the purpose of automatically populating GSTR-1. When records are auto-populated in GSTR-1 based on e-invoices, the following additional details will also be displayed in GSTR-1:
a. Source (e-invoice)
b. Invoice Reference Number (IRN)
c. Invoice Reference Number Date (IRN Date)
GSTR-1 is a summary of outward supplies, based on documents like invoices, debit notes, and credit notes issued by taxpayers for a specific tax period. The data reported in e-invoices should align with the data reported in GSTR-1. If a taxpayer makes changes to the data auto-populated in GSTR-1 from e-invoices, these edited documents will be treated as if they were manually uploaded separately by the taxpayer. Consequently, the system will delete the data in the 'Source,' 'IRN,' and 'IRN date' fields in such cases.
Therefore, taxpayers are advised to modify or update the details auto-populated from e-invoices only if they do not match the actual documents (invoices, debit notes, credit notes) issued by them.
For outward supplies that are not reported on the Invoice Registration Portal (IRP), taxpayers must manually enter the details in GSTR-1, as was the practice before. Before filing GSTR-1, taxpayers are advised to review the details of e-invoices that have been auto-populated in specific tables. This review can be done through:
a. Viewing online on the GST Portal,
b. Downloading the JSON file from the GST Portal, or
c. Utilizing APIs through GST Suvidha Providers (GSPs).
It's important to note that the auto-populated details in the Excel file available on the GSTR-1 dashboard are based on the data reported on the Invoice Registration Portal (IRP). Any subsequent modifications made by the taxpayer to the auto-populated details in the GSTR-1 tables will not be reflected in this Excel file. Consequently, this Excel file won't serve the purpose of reconciliation if the taxpayer changes the auto-populated data at any stage.
7. If you've previously reported documents on the Invoice Registration Portal (IRP), you can cancel them within a specific time frame on the IRP. When you cancel a document, the cancellation information is sent to the GST system, and all the cancelled documents that appeared as saved documents in GSTR-1 are removed from GSTR-1. The status of the document will change from "Valid" to "Cancelled" in the Excel file.
In the following scenarios, the document status is updated in the Excel file upon cancellation on the IRP, even if no further action is possible in GSTR-1:
a. GSTR-1 has already been filed.
b. The document was manually edited by the taxpayer.
c. The document was edited by the taxpayer.
d. The document was not auto-populated due to an error in auto-population.
8. An extra feature allows for a collective download of all documents that have been auto-populated from the Invoice Registration Portal (IRP). This Excel file can be found on the GSTR-1 dashboard, corresponding to the tax period associated with the document (invoice, debit note, credit note). To obtain this file, simply click on the 'Download details from e-invoice (Excel)' button on the GSTR-1 dashboard.
9. The Excel file includes specific details for all documents (invoices, debit notes, credit notes) that have been reported on the Invoice Registration Portal (IRP). These details consist of:
a. Invoice Reference Number (IRN) - A 64-character string hash.
b. Date of Invoice Reference Number (IRN date).
c. e-invoice Status - Either "Valid" or "Cancelled."
d. Date of auto-population/deletion upon cancellation - This is either the date of auto-population into GSTR-1 for valid IRNs or the date of deletion for cancelled IRNs, as applicable.
e. GSTR-1 auto-population/deletion status (one of the following):
3. Auto-population failed
4. Deletion failed
f. Error in auto-population/deletion - This field contains an error description, if any, regarding the auto-population or deletion process.
10. Taxpayers can access their e-invoice download history by clicking the 'e-invoice download history' link. This feature allows them to view the list of the last five downloaded files. By clicking on the link, the file can be easily downloaded. Please note that a screenshot of the page showing the Excel file download feature and the 'e-invoice download history' is provided below:
This can be accessed at:
Returns Dashboard > Selection of Period > Details of outward supplies of goods or services GSTR-1 > Prepare Online