- 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-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, 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 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 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 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 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:
- All documents reported to IRP are present in
excel
- Status of each e-invoice/IRN is correct
- All the details of document are populated
correctly
No comments:
Post a Comment