GSTN issues Advisory on Auto-population of E-Invoice Details
The Goods and Services Tax Network ( GSTN ) has issued the advisory on Auto-population of E-Invoice details into GSTR-1/2A/2B/4A/6A. Certain notified taxpayers have been issuing invoices after obtaining the Invoice Reference Number (IRN) from the Invoice Registration Portal (IRP) (commonly referred to 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-population was last published on 30/11/2020.
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, the following is to be noted by those taxpayers:
•The data in GSTR-1 is now available on a T+3 daily 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 the date of the document (as reported 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 consolidated excel file downloadable from the GSTR-1 dashboard (with error description as ‘Return already filed’). The taxpayer may thereupon take necessary action.
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):
•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 supply” but without reverse charge;
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 were 08 and 8.
The detailed advisory with the methodology of auto-population etc. is already made available on the GSTR-1 dashboard (‘e-invoice advisory’) and also e-mailed to relevant taxpayers.
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 propriety 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.
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 are present in excel
2.Status of each e-invoice/IRN is correct
3.All the details of document are populated correctly
Copyright © 2019 - All Right Reserved