How to use e-invoice details in GSTR 1 Return?


Some notified taxpayers are required to obtain an Invoice Reference Number (IRN) from the E-Invoice Registration Portal (IRP). It is also known as ‘e-Invoice’. Thereafter, they need to use this IRN number, prepare and issue the tax invoice.

Further, as far as GST returns are concerned, the e-invoice details will auto-populate in GSTR 1 return. This will be fetched on the basis of respective tables. This process will also carry the status of e-invoice in excel and the same can be downloaded.

However, a few tabs/labels are being added to the GSTR-1 dashboard and screen. therefore, the GSTN has instructed taxpayers to ignore these changes for taxpayers who have not implemented e-invoicing.

Auto population for October 2020 Return

The e-invoice details will be incremented from 13th November 2020 for the period of October 2020. Thus, it will take 10 days to process the details of the e-invoice / IRN prepared till October 31, 2020.

Similarly, one must note that the processing of documents submitted in October 2020 had no effect on the filing of GSTR-1 for October 2020. Therefore, taxpayers are advised not to wait for the auto-population and file GSTR-1 for October 2020 if not already filed.

There is an option to download the October 2020 dated document information via an Excel file. Thus the taxpayer can download the details from the ‘e-Invoice (Excel)’ button (at the bottom of the GSTR-1 dashboard).

Verification and Feedback

The taxpayers are requested to verify the documents present in Excel. Also, they can share feedback on the GST Self Service Portal on the following aspects:

  • All the documents reported to the IRP exist in Excel
  • The status of each e-invoice / IRN is correct
  •  All the details of the document are properly populated

During the period November 2020, e-receipts (which are documents for the month of November) will be automatically generated in GSTR-1 in an incremental manner. Similarly, the process for the entire month will be completed on December 2, 2020.

A detailed advisory with self-demographic methods is available on the GSTR-1 Dashboard (‘e-Invoice Advisory’). Also, an e-mail has been sent to the concerned taxpayers.

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