Payment of Tax by Fixed Sum Method under QRMP Scheme

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

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

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).

gstr 1 invoices

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.

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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

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