A Comprehensive Guide to Modifying E-Invoice Information in GSTR-1

Taxpayers face restrictions on e-invoice cancellation; once 24 hours have passed from its issuance, direct cancellation is not permitted. The e-invoice portal also does not facilitate amendments. Instead, businesses must either issue a debit note or make the necessary adjustments or cancellations directly on the GST portal.

Recent E-Invoicing Updates

• May 10, 2023: The CBIC announced the sixth phase of e-invoicing implementation. Businesses with an annual turnover exceeding "u20b95 crore in any financial year from 2017-18 onwards are required to issue e-invoices starting August 1, 2023.
• May 6, 2023: The GST department extended the seven-day deadline for reporting older e-invoices on IRP portals by three months. The new implementation date is yet to be announced.
• April 13, 2023: On April 12 and 13, 2023, the GSTN advised that taxpayers with an annual turnover of "u20b9100 crore or more must report tax invoices and credit/debit notes to the IRP within seven days of their issue date, effective from May 1, 2023.
• August 1, 2022: E-invoicing for B2B transactions was expanded to include businesses with an annual aggregate turnover between "u20b910 crore and "u20b920 crore, effective October 1, 2022, as per notification no. 17/2022.

This guide provides a detailed walkthrough for amending e-invoice data within the GSTR-1 return.

Accessing the GSTR-1 Return on the GST Portal

Step 1: Log in to the GST Portal using your valid login credentials.

Step 2: Navigate to Services > Returns > Returns Dashboard.

Step 3: On the 'File Returns' page, choose the appropriate financial year and the relevant return filing period from the drop-down menus, then click 'Search'.

Retrieving E-Invoice Data

Step 1: To download e-invoice data, click the 'Download Details from e-invoices (excel)' button. A confirmation message will appear.

Step 2: Click the 'E-invoice download history' button to access your previously downloaded Excel files.

Step 3: The e-invoice details section displays a list of the taxpayer's last five downloaded invoices. Click the 'Click here to download "u2013 File1' link to save the Excel file to your local drive. A link to open the file will appear at the bottom of the page.

Step 4: Click the file icon to locate the folder on your device, then double-click the Excel file to open it. This file will show various e-invoice details that have been automatically populated in Form GSTR-1. Different sheets within the Excel file will display details for various tables, accessible via tabs at the bottom.

Amending Auto-Populated E-Invoice Data in GSTR-1

E-invoice data is automatically imported from the e-invoice system into these specific GSTR-1 tables:

• 4A, 4B, 4C, 6B, 6C "u2013 B2B Invoices
• 6A "u2013 Export Invoices
• 9B "u2013 Credit/Debit Notes (Registered) "u2013 CDNR
• 9B "u2013 Credit/Debit Notes (Unregistered) "u2013 CDNUR

This section illustrates how to edit information in the 4A, 4B, 4C, 6B, 6C "u2013 B2B Invoices tile. The process is similar for other listed tiles. To modify auto-populated e-invoice details, follow these steps:

Step 1: Click on the '4A, 4B, 4C, 6B, 6C "u2013 B2B Invoices' tile to begin editing. The subsequent screen will appear.

Step 2: Select a GSTIN under 'Receiver "u2019s Details' to view the invoices associated with that specific recipient. All invoices from the chosen GSTIN will be displayed.

Step 3: To view all available columns, click the 'Display/Hide Columns' drop-down and select 'Check All'. The following columns will show the auto-populated data: * Source: Indicates where the GSTR-1 details originated. 'E-invoice' signifies automatic population from the e-invoice system. * IRN: The Invoice Reference Number of the e-invoice. * IRN Date: The date the e-invoice was generated.

Note: By default, the IRN and IRN Date columns are hidden. Refer to Step 3 above to make them visible.

Step 4: To modify an invoice, click the edit icon in the 'Actions' column. The invoice data will be presented for review.

Step 5: Click the 'Edit' button at the bottom of the page. The 'Item details' sections will then become editable.

Step 6: Make any necessary changes to the invoice details. Once finished, click the 'Save' button to store these modifications.

Note: The 'Save' button only becomes visible after clicking 'Edit'.

Step 7: A confirmation pop-up will appear. Click 'Yes' to proceed, which will close the message window. A success message indicating successful acceptance of the request will be displayed at the top of the page.

Note: After editing auto-populated e-invoice details in Form GSTR-1, the 'Source' will no longer display 'e-invoice', and the 'Source', 'IRN', and 'IRN Date' columns will become blank.

Step 8: Click the 'Generate Summary' button at the bottom of the page to update the invoice details. A message will confirm this action.

Finalizing the GSTR-1 Summary

Scroll to the bottom of the page and click 'Generate GSTR-1 summary' to incorporate any pending auto-populated details requiring recipient action. A message will confirm that the summary has been generated, and you can check back in one minute. After generation, a success message will appear at the top of the page.

The GST Portal automatically generates the summary every 30 minutes. To view an instant summary after adding invoices, you can manually click the 'Generate GSTR-1 Summary' button. However, this manual generation is only possible at 10-minute intervals. Attempting to generate it sooner will result in an error message.