Taxpayers not to wait for auto-population of e-invoice details into GSTR-1

Taxpayers not to wait for auto-population of e-invoice details into GSTR-1 for months of Nov 2020 and Oct 2020 

Update on auto-population of e-invoice details into GSTR-1

1. Certain notified taxpayers have been preparing and issuing invoices by obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as ‘e-invoices’). Details from such e-invoices are be auto-populated in respective tables of GSTR-1.

An update on the status of such auto-population was earlier published on 13/11/2020.

2. Due to some unanticipated issues, there has been delay in auto-population of e-invoice details into GSTR-1.

Hence, such taxpayers who had reported e-invoices should not wait for auto-populated data and they are advised to proceed with preparation and filing of GSTR-1 for the months of November, 2020 (before the due date) and for October, 2020 (in case not yet filed, as on date).  

3. The auto-population of e-invoice details pertaining to the period December, 2020 into GSTR-1 (in incremental manner on T+2 day basis) will start in the first week of December.

4. The details of e-invoices pertaining to periods of October and November, 2020, would be processed and made available in incremental manner from 13^th December 2020 onwards. The processing and availability of complete data for the months of October and November, 2020 may take upto 2 weeks.

5. 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.

6. It may also be noted 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 other data in each field, especially from the perspective of GSTR-1 and file the same, in the light of relevant legal provisions.

7. Once the auto-population into GSTR-1 gets started, the taxpayers are requested to verify the documents present in the 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