Advisory on auto-population of e-invoice details into GSTR-1


1. Certain notified taxpayers have to prepare and issue their invoices by obtaining an Invoice Reference Number (IRN) from the Invoice Registration Portal (IRP) (commonly referred to 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 an Excel file as well.

3. In case the GSTR-1 for the corresponding period was already filed by the taxpayer, then, the details from e-invoices can be downloaded as an Excel file only.

4. The details would be auto-populated based on the document date.

5. Auto-population into GSTR-1 


6. The item-level details in the document will be aggregated at the rate level for auto-population into GSTR-1. For the auto-populated invoices, below additional details will also be displayed.

a. Source (e-invoice)

b. Invoice Reference Number (IRN)

c. Invoice Reference Number Date (IRN Date)

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 for the consolidated download of all documents auto-populated from e-invoices is available in the GSTR-1 dashboard. For this, you can use the ‘Download details from e-invoice (Excel)’ button on the GSTR-1 dashboard. It may be noted that the auto-populated details in this Excel file are as reported on the e-invoice portal Invoice Registration Portal (IRP). So, this Excel file would not reflect any subsequent modifications to the auto-populated documents (in GSTR-1 tables).

13. Taxpayers can use the link ‘e-invoice download history’ to view the list of the last five downloaded files. On clicking the link, you can download the file.

14. The Excel file downloaded from the GSTR-1 dashboard page will have details of all the e-invoices received from the 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.

e. GSTR-1 auto-population / deletion status (either of the following):


• Deleted,

• Auto-population failed,

• Deletion failed

f. Error in auto-population/ deletion – Error description, if any

Related Post


Understanding Taxation of Dividends from Shares and Mutual Funds

Understanding Taxation of Dividends from Shares and Mutual Funds As the deadline for filing income tax returns approaches, clarity on the taxation of dividends received from investments in shares and…

Understanding Capital Gains Tax on Equity and Mutual Funds

Understanding Capital Gains Tax on Equity and Mutual Funds Investing in equity and mutual funds can significantly enhance your wealth but also entails tax obligations on capital gains. Capital gains…

The Importance of Verifying Your Income Tax Return

The Importance of Verifying Your Income Tax Return Filing your Income Tax Return (ITR) is just the first step in the tax process. To ensure your return is valid, you…

Book A One To One Consultation Now

How can we help? *