GST has provided an e-Invoice Master Information Portal along with six different IRPs (Invoice Registration Portals). Here we are providing this article for comprehensive understanding regarding e invoice generation & auto-population in GSTR1 and cancellation etc.
PROCESS OF E-INVOICE GENERATION AND AUTO-POPULATION IN GSTR-1
LET’S UNDERSTAND THE NORMAL PROCESS OF E-INVOICE GENERATION & AUTO-POPULATION IN GSTR-1 AND CANCELLATION.
1. The Documents
The Invoice, Credit-Note and Debit-Note are the DOCUMENTS to be uploaded to IRP
– Invoice Registration Portal i.e. Govt. e-Invoice portal - https://einvoice.gst.gov.in/.
2. Software for creation/generation of Invoices
Suppliers/Vendors can use Govt. e-Invoice
portal or any other software with their preference having feature to generate
Invoices as per the Govt. prescribed format of e-Invoicing.
3. Generation of IRN - Invoice Registration Number
Supplier/Vendor can generate through their
software a unique Invoice Reference Number using a standard hash-generation
algorithm otherwise the Govt. e-Invoice portal (IRP) will
generate the same after uploading and validation.
4. Uploading of Documents/Invoices on IRP
The documents viz. Invoice, Debit-Note and
Credit-Note are to be uploaded using JSON
files for each B2B invoices (along with the IRN, if generated) on the IRP.
5. Validation of Invoice Information on IRP
After successful uploading of JSON file, the
IRP will validate the details
attached and generate an IRN – Invoice
Registration Number and authenticate for any duplication. The
IRN will be the unique identity of the e-Invoice for the entire financial year.
6. Updating Digital
Signature and Generation of QR Code
After successful verification, the invoices will be updated with IRP’s digital signature on the invoices data and a QR code will be added to the JSON
file.
7.Data transmission of digitally signed JSON along with IRN and QR code
a) System will auto-populate / share the successful uploaded and
validated data to E-Waybill portal and (GSTR-1) GST portal.
b) System will also send the digitally signed JSON along with IRN and QR code back to the Supplier as well as to the Buyer to their registered email-id.
TYPES OF SUPPLY AND AUTO-POPULATED OF DOCUMENTS IN GSTR-1 TABLE OF SUPPLIER/VENDOR AT A GLANCE:
THE SUPPLIED REPORTED IN THE E-INVOICES ARE AUTO-POPULATED IN THE
FOLLOWING TABLES OF GSTR-1
|
Sl. No. |
Type of
Supply |
Auto-populated
in GSTR-1 table of Supplier/Vendor |
|
1 |
Taxable
outward supplies made to registered persons (other than reverse charge) |
"B2B 4A - Supplies other than those (i)
attracting reverse charge and (ii) supplies made through e-commerce
operator" |
|
2 |
Taxable
outward supplies made to registered persons attracting reverse charge |
"B2B 4B - Supplies attracting tax on reverse
charge basis" |
|
3 |
Export
supplies |
"EXP 6A – Exports" |
|
4 |
Credit or
debit notes issued to registered persons |
"CDNR 9B – Credit or debit notes
(Registered)" |
|
5 |
Credit or
debit notes issued to unregistered persons |
"CDNUR 9B – Credit or debit notes (Unregistered)
– with UR type as Exports with payment and without payment of tax" |
NOTES:-
The Item detail that are reported in the e-Invoices
are aggregated at the rate-level for the
purpose of automatically populating GSTR-1.
When
records are auto-populated in GSTR-1 based on e-Invoices, the following details
will also be displayed in GSTR1:
a. Source (e-invoice)
b. Invoice Reference Number (IRN)
c. Invoice Reference Number Date (IRN Date)
The data reported in e-Invoice should align with the data auto-populated in GSTR-1. If a Supplier/Vendor makes changes to the data auto-populated in GSTR-1, these edited records will be treated as manually entered data in GSTR-1 and system will delete the SOURCE, IRN and IRN DATE fields in accordingly.
The e-Invoice gets populated in GSTR 1 within two days of its generation from IRP.
The e-Invoice will not
be auto-populated in any subsequent GSTR-1, If the
taxpayer reports the document (invoice, debit
note, credit note) on the IRP after filing GSTR-1 for
that period.
In
case to edit already filed records or have missed adding any Invoice in GSTR-1
that can upload/edit those records in
the next months of GSTR-1.
CANCELLATION OF E-INVOICES ON THE IRP
A
previously reported documents (Invoice, Debit Note and Credit Note) as e-Invoice can be cancelled withing a specific time frame on
the IRP. The cancellation information is sent to
the GST portal and all the e-Invoices that appeared as SAVED documents in
GSTR-1 are removed from GSTR-1 and the status of the document will change from
VALID to CANCELLED in the Excel file.
In
following cases, e-Invoice
cancellation on IRP will updated the e-Invoice status in the Excel file, even if no further action is possible in GSTR-1 for the
relevant period.
a) GSTR-1 has already filed.
b) The e-Invoice was edited by the Supplier/Vendor.
c) The e-Invoice detail was manually edited in GSTR-1 by the
Supplier/Vendor.
d) The e-Invoice was not auto-populated due to an error in
auto-population.
Hope, the article will helpful for the
taxpayers using e-Invoice portal.
Thanks and Regards,
Team Tech-Guide-Tax
REF-A1008-24-GUIDE-008-EINV-001-AP
