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.