Auto-population of e-invoice details intoGSTR-1

 

Auto-population of e-invoice details into GSTR-1

11/01/2021

1. From 1-10-2020, certain notified taxpayers have been issuing invoices after obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as ‘e-invoices’).

From 1-1-2021, the taxpayers with aggregate turnover above Rs. 100 Cr. had also started reporting invoices to IRP.
Details from the reported e-invoices are being auto-populated in respective tables of GSTR-1. Update on the same was last published on 30/12/2020
A detailed advisory regarding methodology of auto-population of e-invoice details into GSTR-1 is already published on GSTR-1 dashboard. You can read the same HERE.

2. It is observed that, while pulling the e-invoice data for the month of December, 2020 into GSTR-1, details of some invoices were not populated into GSTR-1. This inadvertent gap is being rectified on priority and details of those invoices will be pushed to GSTR-1 shortly.

However, taxpayers should not wait for the same and advised to proceed with preparation and filing of GSTR-1 for the month of December, 2020 (before the due date), based on actual data as per their records.    

3. As already noted in the afore-mentioned advisory, the taxpayers may modify/delete only those documents where the details auto-populated from e-invoices are not as per the actual documents issued.

Otherwise, the details of e-invoices auto-populated in GSTR-1 can be edited/deleted by the taxpayer.However, in such cases, the ‘Source’, ‘IRN’ and ‘IRN date’ fields will be reset to blank in respective tables of GSTR-1 and accordingly won’t get reflected in GSTR-2A/2B/4A/6A also. Such edited documents will be treated as if they were not auto-populated but uploaded separately by taxpayer. 

4. Other than the details auto-populated from e-invoices, taxpayers are required to add details of any other supplies made, in respective tables of GSTR-1.

5. An additional facility of consolidated excel download of all documents auto-populated from e-invoices is available in GSTR-1 dashboard. This file includes details of cancelled documents also.  

However, any subsequent modifications made to the auto-populated documents (in GSTR-1 tables) would not be reflected in this excel file.

Aadhaar Authentication / e-KYC for Existing Taxpayers on GST Portal

 

1. Authentication and e-KYC where Aadhaar is not available, has been deployed on GST Common Portal w.e.f. 6th January, 2021, for existing taxpayers. All taxpayers registered as Regular Taxpayers (including Casual Taxable person, SEZ Units/Developers), ISD and Composition taxpayers can do their Aadhaar Authentication or e-KYC on GST Portal. This is not applicable for Government Departments, Public Sector Undertakings, Local Authorities and Statutory Bodies.


2. What is Aadhaar Authentication or e-KYC
   
   
   a)If Aadhaar is available, the Primary Authorized signatory and 1 person who is Proprietor/Partner/Director /Managing Partner/ Karta of the entity registered can go for the Aadhaar Authentication.
   b)In absence of Aadhaar, they can upload any of the following documents to undergo e-KYC:
   
   
   •Aadhaar Enrolment Number
   •Passport
   •EPIC (Voter ID Card)
   •KYC Form
   •Certificate issued by Competent Authority
   •Others
   
   
   
   
   


3. How to do Aadhar Authentication/ e-KYC on Portal
   
   a)When an existing registered taxpayer would login, a pop-up with Question will be shown “Would you like to authenticate Aadhaar of the Partner/Promotor and Primary Authorized Signatory “ with the two options “Yes, navigate to My Profile” and “Remind me later”.
   
   
   
   
   b)If taxpayer clicks on “Remind me later” pop up will be closed and user can navigate anywhere on the GST portal.
   
   
   c)If taxpayer clicks on “Yes, Navigate to My Profile”, system will navigate to My Profile. In MY PROFILE, a new tab “Aadhaar Authentication status” has been shown from where link for Aadhaar Authentication to the Primary Authorized Signatory and one of promoters/partners as selected by him will be sent.
   
   
   
   
   
   
   Note: If same person is Primary Authorized Signatory and Partner/Promoter, Aadhaar authentication is only required to be done for that person.
   
   d)On the My profile page, in addition to SEND AADHAAR AUTHENTICATION LINK, UPLOAD E-KYC DOCUMENTS option would also be displayed to taxpayer from where they can upload the e-KYC documents on Portal. In this case, the process of e-KYC authentication would be subject to approval of uploaded e-KYC documents by Tax Official.
   
   
   
   
   
   


4. For more details:


Click on https://tutorial.gst.gov.in/userguide/registration/index.htm#t=manual_aadhaar.htm –For UM

Click on https://tutorial.gst.gov.in/userguide/registration/index.htm#t=FAQs_aadhaar.htm – For FAQs

Simple steps to generate e-invoice in simple way with IRN and we code

 From 1-1-2021, Government has mandated e-invoicing for the taxpayers with aggregate turnover exceeding Rs. 100 Cr. 

How to created login details for e-invoces:

• For generate e-invoce we need to create credentials in https://einvoice1.gst.gov.in/ 
• Then we need to click on  menu>registration>portal login>your GSTIN>CAPTCHA>OTP from your register mobile number.
  
  
  
• We need to create our login id and password 
• Then click on login we will directed to portal 

API generation:

• After creating login details in e-invoice portal click on API registration >OTP from your registered Mobile number> create user id and password using these credentials, a token and request for the IRN can be generated.

Using the offline tool:

• The invoices can be uploaded in the standard format and the IRN can be generated in one go.  
• After creation of login id  then click on e invoice then you can upload file JSON file for generating bulk invoices .
• Then you can view how many invoices are success and how many got failed.
• 
  
  
  
  
• There only you can download bulk invoices by clicking on download signed JSON
• Or click on print then you can provide IRN id  or ack number
  
  
  
• Then you can view your invoice with QR code IRN number and bar code.
  
  
  

Cancel invoice:

• For  e-invoice cancellation click on e-invoice>cancel e-invoice>IRN or ack number >cancel .
  
  
  
  
  
• Then print > IRN or ack number>invoice will generate with watermark of cancelled
  
  
  

Due dates for filing of Form GSTR-3B for the Tax Period of December, 2020

 13/01/2021

1. Government of India, Ministry of Finance (Department of Revenue), CBIC, vide Notification No. 82/2020 – Central Tax, dated 10th Nov., 2020, has inserted sub rule 6 in Rule 61 of the Central Goods and Services Tax Rules, 2017, to provide for staggered filing of Form GSTR-3B, for the tax period of December, 2020 as under:

Sl. No	Taxpayers with aggregate turnover (PAN based) in the previous financial year	Having principal place of business in the State/ UT of	Due date of filing of Form GSTR- 3B, for December, 2020
1	More than Rs 5 Crore	All States and UTs	20th January, 2021
2	Upto Rs 5 Crore	States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh, the Union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep	22nd January, 2021
3	Upto Rs 5 Crore	States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi	24th January, 2021