GST NEWS BULLETIN

Auto-population of E-Invoice details into GSTR-1

As per Rule 48(4) of CGST Rules, 2017 certain notified taxpayers must prepare and issue e-invoices by obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP). From November-20 onwards, upon successful generation of IRN, details of such invoices would be auto-populated in GSTR-1 in incremental manner and the process for whole month will be completed by 2nd December, 2020. The details would be auto-populated based on document date.

For the auto-populated invoices, below mentioned details will be displayed.

• Source (e-invoice)
• Invoice Reference Number (IRN)
• Invoice Reference Number Date (IRN Date)

After auto-population of details from e-invoices, in case of cancellation of IRN, such documents will be deleted in the respective table.

Details of e-invoices auto-populated in GSTR-1 can be edited/deleted by the taxpayer. However, in such cases, the ‘Source’, ‘IRN’ and ‘IRN date’ fields will be reset to blank in respective tables of GSTR-1. Such edited documents will be treated as if they were not auto-populated but uploaded separately by taxpayer.

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Blocking of E-way Bill generation facility for all taxpayers from Dec-20 onwards due to non-furnishing of returns

As per Rule 138E of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is liable to be restricted, in case the taxpayer fails to file their GSTR-3B returns / Statement in FORM GST CMP-08, for two or more tax periods. From 1st December, 2020, onwards, the blocking of EWB generation facility would be made applicable to all the taxpayers (irrespective of their turnover). Earlier CBIC had restricted the blocking of EWB generation facility for taxpayers having turnover more than 5 crores. Now blocking will take place periodically from 1st December’ 2020 onwards.

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