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Auto Population of E-Invoice Details in GSTR-1/2A/2B/4A/6A

The Goods and Services Tax Network i.e. GSTN has issued the advisory related to Auto-population of E-Invoice details in GSTR-1/2A/2B/4A/6A. Certain notified taxpayers have been issuing invoices after obtaining the IRN a.k.a. Invoice Reference Number from the IRP (Invoice Registration Portal) (commonly termed 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 30th November 2020.

For taxpayers who had started e-invoicing from 1st October 2020, the auto-population of e-invoice data into GSTR-1 (of December 2020) had started from 3rd December, 2020.

Regarding this, the following points are to be noted by those taxpayers:

  • The data in GSTR-1 is now available on a T+3 daily basis, for example, the data from e-invoices uploaded on 18th December, 2020 would be visible in GSTR-1 on 21st December, 2020.
  • The reflection of such e-invoice details in GSTR-2A/2B/4A/6A has also begun.
  • The auto-population of e-invoice data into GSTR-1 is on the basis of the date of the document (as reported to IRP).

Who is required to Generate E-invoice?

Wide Notification No. 13/2020–Central Tax dated 21st March, 2020, amended from timely basis, every registered person who had aggregate turnover in excess of INR 500 Crores during any preceding Financial year from 2017-18 onwards is required to generate e-invoice with effect from 1st October, 2020.

Further, every registered person having aggregate turnover in excess of INR 100 Crores during any preceding Financial year from 2017-18 onwards is required to generate e-invoice with effect from 1st January, 2021.

For better clarification let’s have a look into this table:-

Registered Person for E-invoiceWhen to Start
Registered person are having aggregate turnover in excess of INR 500 Crores01/10/2020
Registered person are having aggregate turnover in excess of INR 100 Crores01/01/2021

Because of the 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 the dashboard of GSTR-1 (with corresponding error description):

  1. Supplier is found to be of type ISD/NRTP/TCS/TDS;
  2. Supplier is found to be composition taxpayer for that tax period;
  3. Document date is prior to Supplier’s/Recipient’s effective date of registration;
  4. Document date is after Supplier’s/Recipient’s effective date of cancellation of registration;
  5. Invoices reported as attracting “IGST on Intra-state supply” but without reverse charge;

In certain cases, e-invoice details could not be processed and that’s why not auto-populated, due to data structure issues.

  • Serial number of item will not be reported as ‘0’
  • White space found in Place of Supply State Code, for example “8”. Expected values were 08 & 8.

The detailed advisory with methodology of auto-population etc. is available on the GSTR-1 dashboard (named as ‘e-invoice advisory’) and also e-mailed to relevant taxpayers.

After viewing the auto-populated data, the taxpayer will verify the legitimacy and accuracy of the amounts and other field, especially from the perspective of GSTR-1 & file the same, in the light of proper legal provisions.

The taxpayers are requested to verify the documents once again auto-populated in GSTR-1 tables and consolidated excel and may share feedback on GST Self Service Portal, on these aspects below:

  1. All documents reported to Invoice Registration Portal are present in excel
  2. Status of each e-invoice/IRN is correct
  3. All the document’s details are correctly populated

Who are exempted from generating e-invoice?

As notified in CBIC Notification No. 13/2020-Central Tax, these categories are not be applicable for e-invoicing:-

  1. An insurer or a banking company or a financial institution, including an NBFC.
  2. A Goods Transport Agency (GTA).
  3. A registered person supplying passenger transportation services.
  4. An SEZ unit (excluded via CBIC Notification No. 61/2020 – Central Tax).

Auto-population of e-invoices in GSTR-2A /2B/4A/6A

Details of e-invoice has started auto-populating in following forms as well:

  1. (Auto-populated details of Inward Supply) of the recipient- GSTR-2A
  2. (Auto-drafted ITC statement of the recipient)- GSTR-2B
  3. (Auto-populated Details of inward supply by a composition dealer) of the recipient- GSTR-4A
  4. (Auto-populated details of inward supply by Input Service Distributor)- GSTR-6A