The Goods and Service Tax Network has published a notification about the auto-population of data from e-invoices into GSTR-1 tables. According to the government, the generation of an e-invoice is required for a specified class of taxpayers. These taxpayers must produce and issue e-invoices by reporting their invoice data in the appropriate format and submitting it to the Invoice Registration Portal (IRP).
Successfully reported invoices on the IRP are granted with a unique Invoice Reference Number (IRN). After issuing, e-invoices can be cancelled on the IRP within a certain amount of time after they were generated. The documents (invoices, debit notes, and credit notes) submitted on the IRP are then electronically transmitted to the GST system two days after they are generated, and are auto-populated in the relevant tables of the GSTR-1 of such taxpayers.
These auto-populated documents appear in the taxpayers’ GSTR-1 as Saved records, with the source of the document listed as ‘E-invoice’ and IRN data listed against each record.