Some known assessees are providing invoices post receiving the Invoice Reference Number (IRN) of Invoice Registration Portal (IRP) (usually regarded as ‘e-invoices’). Information from these e-invoices will be auto-populated in particular tables of GSTR-1. on 30/11/2020 the status will be updated on the auto-population. For those assessees who had begun to furnish the GST e-invoicing
Some Information is to be Noted by these Assessees:
- The information in GSTR-1 is now open on T+3 day grounds, for instance, the information from e-invoices uploaded on 18-12-2020 will be seen in GSTR-1 dated 21-12-2020
- The information in GSTR-1 is now present on T+3 day grounds, for the case, the data from e-invoices uploaded on 18-12-2020 will be seen with GSTR-1 dated 21-12-2020
- The identical appearance of the e-invoice information GSTR-2A, 2B
Check out the main features of the new GSTR 2B form under the current GST return filing system. The taxpayers will file GSTR 2B from 1st October 2020. read more, 4A, 6A is beginning - The auto-population of e-invoice details into GSTR-1 is based on the date of the credentials (as reported to IRP)
For instance, the credentials on Dec 30th, 2020 are revealed to IRP on 3rd Jan 2021 in which GSTR-1 for December 2020 is not furnished then the information of those credentials will be present in the tables of GSTR-1 concerning Dec 2020.
But if the GSTR-1 for Dec was previously furnished by that date then the information of these credentials will be present with the consolidated excel file downloadable from the GSTR-1
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 corresponding error description):
- The supplier seems to be the type of ISD/NRTP/TCS/TDS
- Supplier is seen to be composition taxpayer for that tax period
- The credentials date is before the Supplier’s or Recipient’s successful enrolment date
- The credential date is post suppliers or Recipient’s efficient cancellation of the enrollment
- Invoices summarized will be imposed with “IGST on Intra-state supply” excluding the reverse charge
Also in some events, GST e-invoice information
- The serial number of the object will not be reported as ‘0’
- White space found in POS (Place of Supply State Code), e.g. “8” anticipated values were 08 and 8
On the GSTR-1 dashboard, the detailed advisory through the method of auto-population, etc. is previously built and included e-mailed to a particular assessee.
It is to be repeated once again that the auto-population from e-invoices into the GSTR-1 is only a facility to the assessee. Post seeing the auto-populated information the assessee will verify the precision of the amounts along with other information in every field according to the GSTR-1 and file the same in the context of the relevant legal provisions.
It is to be urged that the assessee is needed to validate the credentials auto-populated in GSTR-1 tables and consolidated excel and may share feedback on GST Self Service Portal, as per the mentioned objectives given below
- All credentials contracted to IRP are available in excel
- The status of each e-invoice/IRN is accurate
- There is accurate information about all the information on the credentials