GSTR-1 is a summary of outward supplies and can be filed monthly/quarterly. This return essentially shows all of the sale/outward transactions carried out by a business.
With the introduction of e-Invoicing, data sharing between the Government portals is enabled. In other words, the details that are submitted by the business/taxpayer to the Invoice Registration Portal (IRP) for IRN generation are shared with the GST portal as well. Because of this, certain details in the GSTR-1 are auto-populated.
As per the e-Invoicing rules, taxpayers cannot cancel e-Invoices issued after 24 hours. If the taxpayer wishes to make any changes in the e-Invoice, the only option available to modify/cancel the invoices is to generate Debit/Credit notes. However, while filing the GSTR-1, taxpayers can edit the details already auto-populated.
In this article, we will discuss the steps to edit e-Invoice data in GSTR-1.
Step 1: Log in to the GST portal.
Step 2: Under ‘Services’, select ‘Returns’ and then go to the ‘Returns Dashboard’.
Step 3: Select the relevant ‘Financial Year’, return ‘Period’ and then click on ‘Search’.
Step 4: Click on ‘View’ under ‘Details of outward supplies of goods or services GSTR1’. On this page, click on ‘DOWNLOAD DETAILS FROM E-INVOICES (EXCEL)’. This button will be available at the bottom of the return.
Step 5: Download the Excel file from the E-INVOICE DOWNLOAD HISTORY. This tab will be available at the bottom of the return (above declaration).
Step 6: Click on ‘Click here to download – File1’ to download the excel file.
Step 7: Open the file from your computer and view the e-Invoice details auto-populated in the form GSTR-1. The following tables of the Form GSTR-1 are auto-populated based on the e-Invoice details:
- 4A, 4B, 4C, 6B, 6C – B2B Invoices,
- 6A – Export Invoices
- 9B – Credit/Debit Notes (Registered) – CDNR
- 9B – Credit/Debit Notes (Unregistered) – CDNUR
Click on the relevant table and edit the same.
Alternatively, taxpayers can edit the e-Invoice data in GSTR-1 directly on the GST portal.
For that, the taxpayers need to follow steps 1 to 4 mentioned above and then:
Step 5: On the returns dashboard, under GSTR-1, click on the ‘4A, 4B, 4C, 6B, 6C – B2B Invoices’ tile to edit the data.
Step 6: Click on the relevant GSTIN under ‘Receiver’s Details’ to access all the invoices related to that particular recipient. Here all the related invoice details will be available. Hidden columns can be viewed to check the source of information, IRN and IRN date.
Note: Source (E-Invoice), IRN, and IRN date will be visible only if details are auto-populated from the e-Invoice.
Step 7: Click on the ‘Edit’ icon to edit the details. On the next page, taxpayers will have to click on the ‘Edit’ button available at the bottom of the page to enable editing.
Step 8: After the required edits are done, click on ‘Save’.
Note: If the auto-populated details are edited, the details in ‘Source- (E-Invoice)’, ‘IRN’ and ‘IRN date’ will disappear.
Step 9: Now, click on the ‘Generate Summary’ button (available at the bottom of the page) to update the invoice details.