The Goods and Service Tax Network on 3rd March 2022 has issued advisory regarding auto-population of e-invoice data into GSTR-1 tables. Generation of e-invoice is mandatory for certain class of taxpayers, as notified by the Government. These taxpayers are required to prepare & issue their e-invoices by reporting their invoice data in the prescribed format and reporting the same on the Invoice Registration Portal (IRP).
Invoices reported successfully on the IRP are given a unique Invoice Reference Number (IRN). After issuance, the e-invoices could be cancelled on the IRP within a specified period after the generation the e-invoice. The documents (invoices, debit notes, credit notes) reported on the IRP are then transmitted electronically to the GST system two days after generation & are auto-populated in the respective tables of the GSTR-1 of such taxpayers.
These auto-populated documents appear as Saved records in GSTR-1 of the taxpayers, with source of the document mentioned as ‘E-invoice’ & IRN details also mentioned against every record.
