Taxpayers with an annual turnover more than INR 500 crores had to implement the e-Invoicing process from 1 October 2020 mandatorily. On 10 November 2020, the CBIC has notified that the taxpayers with an annual turnover more than INR 100 crores have to also start implementing the e-Invoicing mechanism from 1 January 2021.
Under this new invoicing system, taxpayers have to issue invoices on their internal systems and submit it to the Invoice Registration Portal (IRP) electronically. The IRP will validate the details in these invoices and generate an Invoice Reference Number (IRN) and a Quick Response (QR) code and send back the signed e-Invoice to the taxpayer electronically.
Note: To ensure that all the taxpayers provide the required information in a uniformed format, the Government has released an e-Invoice schema.
On 13 November 2020, the GSTN announced that the details available in the e-Invoices would be auto-populated in the respective tables of the taxpayer’s GSTR-1. Furthermore, the Government has enabled the facility to download these details (that are available for auto-population) along with the status of auto-population as an excel file.
To facilitate this change, the format of GSTR-1 is modified. Specific tabs/labels are added on the GSTR-1 dashboard and supporting screens. The Government has also clarified that taxpayers for whom e-Invoicing is not applicable can ignore these new additions.
|Type of Supply||Auto-populated in GSTR-1 Table|
|Taxable outward supplies made to registered persons (other than reverse charge)||B2B
4A – Supplies other than those:
|Taxable outward supplies made to registered persons attracting reverse charge||B2B
4B – Supplies attracting tax on reverse charge basis
6A – Exports
|Credit or debit notes issued to registered persons||CDNR
9B – Credit or debit notes (Registered)
|Credit or debit notes issued to unregistered persons||CDNUR
9B – Credit or debit notes (Unregistered) – with UR type as Exports, with payment and without payment of tax
The item-level details in the document are aggregated at rate-level for auto-population into the GSTR-1. For the auto-populated invoices, below mentioned details are also displayed.
- Source (e-Invoice)
- Invoice Reference Number (IRN)
- Invoice Reference Number Date (IRN Date)
For October 2020, the e-Invoice details are processed incrementally from 13 November 2020. However, this will not affect the filing of GSTR-1 for October 2020. Taxpayers have an option to download the details of October 2020 from the GSTR-1 dashboard.
The details of e-Invoices generated in November 2020 will be auto-populated into the GSTR-1 of November 2020 incrementally. This process (for the whole month) will be completed by 2 December 2020.
Step 1: Log in to the GST portal.
Step 2:: Under ‘Services’, select ‘Returns’ and then ‘Returns Dashboard’.
Step 3: Select the relevant period and click on ‘Details of outward supplies of goods or services GSTR 1’.
Step 4: Click on ‘Download details from e-Invoices (Excel). This option is available in the bottom portion of the GSTR-1 dashboard.
The downloaded excel file will have details of all the e-Invoices received from the Invoice Registration Portal (IRP) including cancelled invoices. The other details that will be available are:
- Invoice Reference Number (IRN) – 64 string hash
- Date of Invoice Reference Number (IRN date)
- e-Invoice Status – Valid/Cancelled
- Date of auto-population/deletion (in case of cancelled IRN) will be the date when the e-invoice details are auto-populated in the GSTR-1 or when the IRN was cancelled. Any subsequent modifications made to the auto-populated documents (in GSTR-1 tables) will not be reflected in this excel file.
- GSTR-1 auto-population/deletion status (either of the following):
- Auto-population failed
- Deletion failed
- Error in auto-population/deletion – Error description, if any.
- The Government has requested the Taxpayers to verify the documents present in the excel and to share feedback through the GST Self Service Portal. The below-mentioned aspects need to be verified:
- Whether all documents reported to the IRP are present in the excel.
- Whether the status of each e-Invoice/IRN is correct.
- Whether all the details in the document are populated correctly.
- In case the GSTR-1 for any corresponding period was already filed by the taxpayer, then, the details from e-Invoices can be downloaded as an excel file only.
- The details will be auto-populated based on the document date.
- In case of cancellation of IRN, the cancelled documents will be deleted from the respective table of the GSTR-1.
- Details of e-Invoices that are auto-populated in the GSTR-1 can be edited/deleted by the taxpayer. However, in such cases, the ‘Source’, ‘IRN’ and ‘IRN date’ fields will be reset to a blank (in respective tables of GSTR-1). Such edited documents will be treated as if they were not auto-populated but were uploaded separately by the taxpayer.
- Taxpayers can use the link ‘e-Invoice download history’ to view the list of last five downloaded files.