Taxpayers who had started e-invoicing from 1-10-2020, the auto-population of e-invoice data into GSTR-1 (of December 2020) had started from December 3rd, 2020. In this regard, following update is to be noted by the taxpayers:
- The data in GSTR-1 is now available on T+3 day basis, i.e. for example, the data from e-invoices uploaded on 18-12-2020 would be visible in GSTR-1 on 21-12-2020.
- The corresponding reflection of such e-invoice details in GSTR-2A/2B/4A/6A has also started.
- The auto-population of e-invoice data into GSTR-1 is based on date of document (as reported to IRP).
For example, a document dated 30th December, 2020 is reported to IRP on 3rd January, 2021 and where GSTR-1 for December, 2020 is not filed, then the details of that document will be available in the tables of GSTR-1 pertaining to December, 2020. However, if the GSTR-1 for December was already filed by that date, then, the details of such document will be made available in the consolidated excel file downloadable from GSTR-1 dashboard (with error description as ‘Return already filed’). The taxpayer may thereupon take necessary action.
Owing to 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 GSTR-1 dashboard with corresponding error description
- Supplier is found to be of type ISD/NRTP/TCS/TDS;
- Supplier is found to be composition taxpayer for that tax period;
- Document date is prior to Supplier’s/Recipient’s effective date of registration;
- Document date is after Supplier’s/Recipient’s effective date of cancellation of registration;
- Invoices reported as attracting “IGST on Intra-state supply” but without reverse charge;
Further, in certain cases, e-invoice details could not be processed (and hence were not auto-populated) due to data structure issues. These errors may be taken note of and shall be avoided while reporting the data to IRP. For instance,
- Serial number of item shall not be reported as ‘0’
- Blank space found in POS (Place of Supply State Code), e.g. “8 ” . Expected values were 08 and 8.
It is reiterated that the taxpayers should verify the propriety and accuracy of the details auto populated, especially from the perspective of GSTR-1 and file the same, in the light of relevant legal provisions.