TaxTMI 
TaxTMI 
TaxTMI 
Auto-population of e-invoice details into GSTR-1/2A/2B/4A/6A
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....uto-population of e-invoice details into GSTR-1/2A/2B/4A/6A <br>GST<br>Dated:- 30-12-2020<br><BR>1. Certain notified taxpayers have been issuing invoices after obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as 'e-invoices'). Details from such e-invoices shall be auto-populated in respective tables of GSTR-1. Update on the status of such auto-popu....
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....lation was last published on 30/11/2020. 2. For those taxpayers who had started e-invoicing from 1-10-2020, the auto-population of e-invoice data into GSTR-1 (of December 2020) had started from December 3rd, 2020. In this regard, following is to be noted by those taxpayers: * The data in GSTR-1 is now available on T+3 day basis, i.e. for example, the data from e-invoices uploaded on 18-12-2020....
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.... would be visible in GSTR-1 on 21-12-2020. * The data in GSTR-1 is now available on T+3 day basis, i.e. for example, the data from e-invoices uploaded on 18-12-2020 would be visible in GSTR-1 on 21-12-2020. * The corresponding reflection of such e-invoice details in GSTR-2A/2B/4A/6A has also started. * The auto-population of e-invoice data into GSTR-1 is based on date of document (as reporte....
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....d to IRP). For example, a document dated December, 30th, 2020 is reported to IRP on 3rd January, 2021 and where GSTR-1 for December, 2020 is not filed, then the details of that document will be available in the tables of GSTR-1 pertaining to December, 2020. However, if the GSTR-1 for December was already filed by that date, then, the details of such document will be made available in the conso....
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....lidated excel file downloadable from GSTR-1 dashboard (with error description as 'Return already filed'). The taxpayer may thereupon take necessary action. 3. Owing to existing validations in GSTR-1, e-invoices reported with below commonly observed issues are not auto-populated in the tables of GSTR-1 but are made available in the consolidated excel file downloadable from GSTR-1 dashboard (with c....
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....orresponding error description): * Supplier is found to be of type ISD/NRTP/TCS/TDS; * Supplier is found to be composition taxpayer for that tax period; * Document date is prior to Supplier's/Recipient's effective date of registration; * Document date is after Supplier's/Recipient's effective date of cancellation of registration; * Invoices reported as attracting "IGST on Intra-state sup....
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....ply" but without reverse charge; 4. Further, in certain cases, e-invoice details could not be processed (and hence were not auto-populated) due to data structure issues. These errors may be taken note of and shall be avoided while reporting the data to IRP. * Serial number of item shall not be reported as '0' * White space found in POS (Place of Supply State Code), e.g. "8" . Expected values ....
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....were 08 and 8. 5. The detailed advisory with methodology of auto-population etc. is already made available on the GSTR-1 dashboard ('e-invoice advisory') and also e-mailed to relevant taxpayers. 6. It is once again reiterated that the auto-population of details from e-invoices into GSTR-1 is only a facility for the taxpayers. After viewing the auto-populated data, the taxpayer shall verify the p....
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....ropriety and accuracy of the amounts and all other data in each field, especially from the perspective of GSTR-1 and file the same, in the light of relevant legal provisions. 7. The taxpayers are once again requested to verify the documents auto-populated in GSTR-1 tables and consolidated excel and may share feedback on GST Self Service Portal, on below aspects: 1. All documents reported to IRP....
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.... are present in excel 2. Status of each e-invoice/IRN is correct 3. All the details of document are populated correctly Thanking You, Team GSTN<BR> News - Press release - PIB....