GSTN enable auto-populated in the E-invoice information into GST Return -1
GSTN made aware on 13 Nov 2020 that the details of the E-invoice would be auto-populated in GSTN-1. The document in its full is as follows:
- Some informed taxpayers must plan and file their invoices by receiving an Invoice Reference Number (IRN) from the Invoice Registration Portal (IRP) (commonly referred to as ‘e-invoices’).
- Upon the effective generation of IRN, the descriptions of such e-invoices will be auto-populated in the respective GSTR-1 tables. Information of available e-invoices for auto-population along with auto-population status can also be downloaded as an excel file. For this purpose, certain tabs/labels are added to the GSTR-1 dashboard and screens (Those taxpayers for whom e-invoicing is not applicable may ignore these changes).
- For the duration in the month of October 2020, the details of the e-invoice will be issued on a gradual basis from 13 November 2020. The processing of the e-invoices/IRNs generated until 31 October 2020 is supposed to take up to 10 days.
- The processing of documents dated Oct 2020 has no effect on the filing of GSTR-1 for October. Taxpayers are suggested not to wait for self-population, but to file GSTR-1 for October, on their own (if it hasn’t already filed). But you may download the details of the October-dated documents via the excel file: ‘Download details from the e-invoice (Excel)’ button (available at the bottom of the GSTR-1 dashboard).
- Taxpayers are needed to check the below documents in excel & to share feedback on the GST Self Service Common Portal, below:
- All of the specifics of the document are correctly stored
- The status of each e-voucher/IRN is correct
- All documents reported to the IRP are in excel.
- For the period of November 2020, the produced e-invoices (i.e. memos dated the month of November) will be auto-populated into GSTR-1 on an incremental basis and the whole month process will be done by 2 Dec, 20 (i.e. on a T+2 basis).
The Below fields must be mandatory be declared in an e-invoice:
|Sl. no.||Name of the field||Particular||List of Choices/ Specifications/Sample Inputs|
|1||Document Type Code||Type of document must be specified||Enumerated List such as INV/CRN/DBN|
|2||Supplier_Legal Name||The legal name of the supplier must be as per the PAN card||String Max length: 100|
|3||Supplier_GSTIN||GSTIN of the supplier raising the e-invoice||Max length: 15 Must be alphanumeric|
|4||Supplier_Address||Building/Flat no., Road/Street, Locality, etc. of the supplier raising the e-invoice||Max length: 100|
|5||Supplier_Place||Supplier’s location such as city/town/village must be mentioned||Max length: 50|
|6||Supplier_State_Code||The state must be selected from the latest list given by GSTN||The enumerated list of states|
|7||Supplier Pincode||The place (locality/district/state) of the supplier’s locality||Six digit code|
|8||Document Number||For unique identification of the invoice, a sequential number is required within the business context, time-frame, operating systems, and records of the supplier. No identification scheme is to be used||Max length: 16 Sample can be “ Sa/1/2019”|
|9||Preceeding_Invoice_Reference and date||Detail of original invoice which is being amended by a subsequent document such as a debit and credit note. It is required to keep future expansion of e-versions of credit notes, debit notes, and other documents required under GST||Max length:16 Sample input is “ Sa/1/2019” and “16/11/2020”|
|10||Document Date||The date when the invoice was issued. However, the format under explanatory notes refers to ‘YYYY-MM-DD’. Further clarity will be required. Document period start and end date must also be specified if selected.||String (DD/MM/YYYY) as per the technical field specification|
|14||Recipient’s State Code||The place of supply state code to be selected here||Enumerated list|
|15||Place_Of_Supply_State_ Code||The state must be selected from the latest list given by GSTN||An enumerated list of states|
|20||Shipping To_State, Pincode and State code||State pertaining to the place to which the goods and services invoiced were or are delivered||Max length: 100 for state, 6 digit Pincode and enumerated list for code|
|21||Dispatch From_ Name, Address, Place and Pincode||Entity’s details (name, and city/town/village) from where goods are dispatched||Max length: 100 each and 6 digit for Pincode|
|25||HSN Code||The applicable HSN code for particular goods/service must be entered||Max length: 8|
|26||Item Price||The unit price, exclusive of GST, before subtracting item price discount, can not be negative||Decimal (12,3) Sample value is ‘50’|
|27||Assessable Value||The price of an item, exclusive of GST, after subtracting item price discount. Hence, Gross price (-) Discount = Net price item, if any cash discount is provided at the time of sale||Decimal (13,2) Sample value is ‘5000’|
|28||GST Rate||The GST rate represented as a percentage that is applicable to the item being invoiced||Decimal (3,2) Sample value is ‘5’|
|29||IGST Value, CGST Value, and SGST Value Separately||For each individual item, IGST, CGST and SGST amounts have to be specified||Decimal (11,2) Sample value is ‘650.00’|
|30||Total Invoice Value||The total amount of the Invoice with GST. Must be rounded to a maximum of 2 decimals||Decimal (11,2)|
|16||Pincode||The place (locality/district/state) of the buyer on whom the invoice is raised/ billed to must be declared here if any||Six digit code|
|17||Recipient Place||Recipient’s location (City/Town/Village)||Max length: 100|
|18||IRN- Invoice Reference Number||At the time of the registration request, this field is left empty by the supplier. Later on, a unique number will be generated by GSTN after uploading of the e-invoice on the GSTN portal. An acknowledgment will be sent back to the supplier after the successful acceptance of the e-invoice by the portal. IRN should then be displayed on the e-invoice before use.||Max length: 64 Sample is ‘a5c12dca8 0e7433217…ba4013 750f2046f229’|
|19||ShippingTo_GSTIN||GSTIN of the buyer himself or the person to whom the particular item is being delivered to||Max length: 15|
|11||Recipient_ Legal Name||The name of the buyer as per the PAN||Max length: 100|
|12||Recipient’s GSTIN||The GSTIN of the buyer to be declared here||Max length: 15|
|13||Recipient’s Address||Building/Flat no., Road/Street, Locality, etc. of the supplier raising the e-invoice||Max length: 100|
|22||Is_Service||Whether or not the supply of service must be mentioned||String (Length: 1) by selecting Y/N|
|23||Supply Type Code||Code will be used to identify types of supply such as business to business, business to consumer, supply to SEZ/Exports with or without payment, and deemed export.||The enumerated list of codes Sample values can be either of B2B/B2C/ SEZWP/S EZWOP/E XP WP/EXP WOP/DE XP|
|24||Item Description||Simply put, the relevant description generally used for the item in the trade. However, more clarity is needed on how it needs to be described for every two or more items belonging to the same HSN code||Max length: 300 The sample value is ‘Mobile’ The schema document refers to this as the ‘identification scheme identifier of the Item classification identifier’|
- Comprehensive advice on self-population methodology etc is made available on the GSTR-1 dashboard (‘e-invoice advisory’) and e-mailed to the relevant taxpayers.
Reference link: https:/www.gst.gov.in/newsanddates/read/414