Advisory on auto-population of e-Invoice details into GSTR-1
1. Certain notified taxpayers have to prepare and issue their invoices by obtaining Invoice Reference
Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as ‘e-Invoices’).
2. Upon successful generation of IRN, details of such e-Invoices will be auto-populated in respective
tables of GSTR-1. The same can be downloaded as excel file as well.
3. In case the GSTR-1 for corresponding period was already filed by the taxpayer, then, the details from
e-Invoices can be downloaded as excel file only.
4. The details would be auto-populated based on document date.
5. Auto-population into GSTR-1 is as follows:
Sl. no. Type of Supply Auto-populated in GSTR-1 Table
1 Taxable outward supplies made to B2B
registered persons (other than reverse 4A - Supplies other than those (i) attracting
charge) reverse charge and (ii) supplies made through
e-commerce operator
Taxable outward supplies made to B2B
2 registered persons attracting reverse 4B - Supplies attracting tax on reverse charge
charge basis
Export supplies EXP
3 6A – Exports Invoices
Credit or debit notes issued to registered CDNR
4 persons 9B – Credit / Debit Notes (Registered)
5 Credit or debit notes issued to unregistered CDNUR
persons 9B – Credit / Debit Notes (Unregistered) – with
UR type as Exports with payment and without
payment of tax
6 HSN wise summary of outward supplies HSN
12 – HSN-wise summary of outward supplies
6. The item-level details in the document will be aggregated at rate-level for the purpose of auto-
population into GSTR-1. For the auto-populated invoices, below additional details will also be
displayed.
a. Source
b. Invoice Reference Number (IRN)
c. Invoice Reference Number Date (IRN Date)
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7. After auto-population of details from e-Invoices, in case of cancellation of IRN, such documents will
be deleted in the respective table.
8. 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.
9. Before filing GSTR-1, taxpayers are advised to review the details of e-Invoices auto-populated in
specified tables:
a. By viewing them online on GST Portal, or
b. By downloading the JSON from GST Portal, or
c. By using APIs via GSP
10. Taxpayers are advised to modify/update only those documents where the details auto-populated from
e-Invoices are not as per the actual invoice issued.
11. Taxpayers are required to add details of supplies made in respective tables of GSTR-1, other than
those auto-populated from e-Invoices.
12. An additional facility of consolidated download of all documents auto-populated from e-Invoices is
available in GSTR-1 dashboard. For this, you can use ‘Download details from e-Invoice (Excel)’
button on GSTR-1 dashboard.
It may to be noted that the auto-populated details in this excel file are as reported on e-Invoice portal
Invoice Registration Portal (IRP). So, any subsequent modifications made to the auto-populated
documents (in GSTR-1 tables) would not be reflected in this excel file.
13. Taxpayer can use the link ‘e-Invoice download history’ to view the list of last five downloaded files.
On click of the link, you can download the file.
14. The excel file downloaded from GSTR-1 dashboard page will have details of all the e-Invoices
received from Invoice Registration Portal (IRP) including cancelled invoices.
Following additional information relating to such e-Invoices will also be available:
a. Invoice Reference Number (IRN) – 64 string hash
b. Date of Invoice Reference Number (IRN date)
c. e-Invoice Status – Valid/ Cancelled
d. Date of auto-population/ deletion (in case of canceled IRN) will be the date when the e-
Invoice details are auto-populated in GSTR-1 or when the IRN was cancelled. Any
subsequent modifications made to the auto-populated documents (in GSTR-1 tables) would
not be reflected in this excel file.
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e. GSTR-1 auto-population / deletion status (either of the following):
• Auto-populated,
• Deleted,
• Auto-population failed,
• Deletion failed.
f. Error in auto-population/ deletion – Error description, if any
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