Advisory on Auto-Population of e-Invoice into GSTR-1
Advisory on Auto-Population of e-Invoice into GSTR-1
Presenting the advisory on Auto-Population of e-Invoice into GSTR-1
Here is what you need to keep in mind:
The notified taxpayers need to prepare and issue their invoices by obtaining an Invoice Reference Number (IRN) from the Invoice Registration Portal (IRP) (referred to as ‘e-Invoice’).
• After the IRN is successfully generated, details of such e-Invoices will be auto-populated in respective tables of GSTR-1. The same can be downloaded as an excel file as well.
• If the GSTR-1 for the corresponding period was already filed by the taxpayer, the details from e-Invoices can be downloaded as an excel file only.
The supplies reported in the e-invoice are auto-populated in the mentioned tables of GSTR-1:
S.No. Type of Supply Auto-Populated in GSTR-1 Table of Supplier
1 Taxable outward supplies made to registered persons (apart from 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 a 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
For more details, visit:
https://tutorial.gst.gov.in/downloads...
Watch video Advisory on Auto-Population of e-Invoice into GSTR-1 online without registration, duration hours minute second in high quality. This video was added by user Goods and Services Tax Network 26 February 2023, don't forget to share it with your friends and acquaintances, it has been viewed on our site 10,844 once and liked it 54 people.