Often Taxpayers find that one or more e-Invoices dully generated having IRN are missing in GSTR-1 or not auto populated as per GST system functionality. Let's understand the process and the reasons for E Invoice auto population failed in GSTR 1.
THERE ARE CERTAIN IMPORTANT CONDITIONS TO AUTO-POPULATE E-INVOICES FROM IRP PORTAL TO (GSTR-1) GST PORTAL:
1,The
TAX PERIOD of GSTR-1 in which the e-Invoice will be auto-populate is determined
based on the INVOICE DATE or “Document Date” irrespective of when the document viz. Invoice, Debit Note,
Credit Note) was reported on the IRP and the IRN was generated.
2.If
the reporting of documents (Invoice, Debit-Note and Credit-Note) on IRP after filing GSTR-1 for
that specific period will never
auto-populate in any future GSTR-1.
However,
in this case Supplier/Vendor can still download
an Excel file containing the e-Invoice details from
GSTR-1 dashboard under the GST portal specifically
for the period of the missing documents.
3.If
Supplier/Vendor entered the
documents (Invoice, Debit-Note and Credit-Note)
detail manually in GSTR-1 before reporting these to IRP then it
will not be overwritten through the system process of auto-population even if the GSTR-1 has not been filed.
In
this case Supplier/Vendor can still download an Excel file containing the
e-Invoice details from GSTR-1 dashboard under the GST portal specifically for
the period of the manually entered documents.
ACTIONS IN CASE, ONE OR MORE E-INVOICES ARE NOT AUTO-POPULATED:
Before
filing GSTR-1 check for the
possible reason as stated above for all those e-Invoices are not auto-populated from IRP to GSTR-1.
It
is suggested to raise grievance through the Grievance
Redressal Portal for GST for the exact issue with the appropriate screen shots keeping
enough time prior to the last date of filing GSTR-1.
As GSTR-1
is the Form to show the actual total outward supplies (turnover/sales) for a
specific tax period. Hence, enter the
e-Invoice(s) detail manually in GSTR-1 for all those e-Invoices are not
auto-populated in GSTR-1 form IRP for that period.
In case e-Invoice(s) listed in GSTR-1 edited manually, Since,
the data reported in e-Invoice should align with
the data auto-populated in GSTR-1. Therefore, for all these manually entered/edited e-Invoices system will delete the Source, IRN
and IRN Date fields accordingly.
And
download an Excel file containing the e-Invoice details from GSTR-1 dashboard under
the GST portal specifically for the period of the manually entered documents.
Hope,
this article will be helpful for the Suppliers/Vendors using e-Invoice portal.
Thanks and Regards,
Team Tech-Guide-Tax
REF-A1009-24-GUIDE-009-EINV-002-AP
