For the months of Jan & Feb 2021, under the QRMP program, GSTN has issued instructions for the payment of tax. It has been explained that the 35 percent auto-populated challan created will include 100 percent of the tax liability discharged from Electronic Cash Ledger for the month of December 2020 (and not 35 percent) as all taxpayers submitted GSTR-3B returns on a monthly basis until December 2020. However, the system as defined under the QRMP scheme will proceed from April 2021 onwards.

Auto-population of e-invoice details into GSTR-1


Certain notified taxpayers have been invoices after receiving the Invoice Reference Number (IRN) from the Invoice Registration Portal (IRP) (commonly referred to as ‘e-invoices’),  The descriptions of recorded e-invoices are auto-populated in the corresponding GSTR-1 tables. The last report on the same one was released on 11/1/2021. In the above update, it was stated that information of some invoices was not filled into GSTR-1 when pulling the e-invoice data into the GST system. Troubleshooting has been carried out and attempts are also underway to address this inadvertent gap. It is possible that full data processing will take some more time. Therefore, taxpayers are urged not to wait for the full auto-population and to plan and file GSTR-1 (by the due date) instead, based on real evidence as recorded in their documents.

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