1. By collecting the Invoice Reference Number (IRN) from the Invoice Registration Portal, certain identified taxpayers have prepared and issued invoices. The information of such e-invoices are auto-populated in the corresponding GSTR-1 tables.
2. There has been a delay in auto-populating e-invoice information into GSTR-1 due to certain unanticipated problems.
Thus all taxpayers who have registered e-invoices need not wait for auto-populated data and are urged to continue planning and filing GSTR-1 for November 2020 (before the due date) and for October 2020 (in case not yet filed, as on date).
3. The auto-population of the e-invoice data for the GSTR-1 period of December 2020 (incremental on a T+2 day basis) will begin in the first week of December.
4. Details of e-invoices for the October and November 2020 periods will be processed and made available incrementally from 13 December 2020 onwards. It can take up to 2 weeks to process and make available the full data for the months of October and November 2020.
5. Detailed guidance on auto-population methodology etc. is already made available on the GSTR-1 dashboard (‘e-invoice advisory’) and is even provided to relevant taxpayers via e-mail.
6. It should also be remembered that the auto-population of e-invoice data in GSTR-1 is only a facility for taxpayers. After viewing the auto-populated data, the taxpayer shall check the property and consistency of the sums and other data in each sector in particular from the perspective of GSTR-1, and file the same, in the light of the applicable legal provisions.
7. After the GSTR-1 auto-population starts, taxpayers are expected to check the documentation present in the excel and to share reviews on the GST Self Service Portal on the following aspects:
- All documents reported to IRP are present in excel
- The status of each e-invoice/IRN is correct
- All the details of the document are populated correctly