(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

E-invoice auto-population: reported invoices on the IRP transmit to the GST system and populate GSTR-1 tables automatically. Generation of e-invoices is mandatory for notified taxpayers who must prepare invoices in the prescribed e-invoice schema and report them on the Invoice Registration Portal, where reported invoices, debit notes and credit notes are assigned a unique Invoice Reference Number and transmitted electronically to the GST system for auto-population into the corresponding GSTR-1 tables.