Seamlessly Importing E-Way Bill Data into GSTR-1 on the GST Portal

Taxpayers can now streamline their Goods and Services Tax Return 1 (GSTR-1) preparation by importing invoice data directly from the e-way bill portal. This guide details the functionality available on the GST portal, which allows taxpayers involved in goods transportation to integrate their e-way bill generation process with their GSTR-1 filing. This integration provides significant relief, reducing redundant data entry and improving efficiency.

Updates on E-Way Bill Validity and Rules Recent regulatory adjustments concerning e-way bills include validity extensions and rule modifications. From May 1, 2021, to August 18, 2021, taxpayers were temporarily exempt from e-way bill blocking due to delayed GSTR-1 or GSTR-3B filings for specific periods (March to May 2021). However, the blocking of e-way bills for GSTR-3B non-filing recommenced on August 15, 2021. The e-way bill portal also clarified that while suspended GSTINs cannot generate new e-way bills, they can still function as recipients or transporters for existing ones. Furthermore, the "Ship" mode of transport was enhanced to "Ship/Road cum Ship" to better accommodate multi-modal logistics, and CBIC Notification 15/2021-Central Tax confirmed that e-way bill blocking applies exclusively to the defaulting supplier's GSTIN, not the recipient's or transporter's.

Rationale for Integrating E-Way Bill Data into GSTR-1

Previously, businesses were required to manually upload invoice information separately to both the e-way bill portal and the GST portal for GSTR-1 filing. To circumvent this repetitive and error-prone manual process, the GSTR-1 filing dashboard now includes an "Import EWB data" option for three distinct sections. This new feature aims to minimize data entry discrepancies for taxpayers and enhance the ability of tax authorities to monitor potential tax evasion effectively.

Invoice Details Available for Import from the E-Way Bill Site

The e-way bill portal facilitates the import of specific data into GSTR-1 tables:

• Business-to-Business (B2B) Invoices (Tables 4A, 4B, 4C, 6B, 6C): These entries cover invoice-specific details of sales transactions between GST-registered entities, referred to as Tile A in this guide.
• Business-to-Consumer Large (B2CL) Invoices (Tables 5A, 5B): This includes invoice-level sales data from registered persons to unregistered individuals for inter-state transactions or those exceeding Rs 2.5 lakh, referred to as Tile B.
• Harmonized System of Nomenclature (HSN) Summary of Outward Supplies (Table 12): This provides a summarized HSN-wise breakdown of all outward supplies, referred to as Tile C.

Data retrieval from the e-way bill portal can be accomplished in two primary ways:

1. Direct import to GSTR-1 is available if the number of invoices is 50 or less.
2. For more than 50 invoices, the process involves downloading the data as a CSV file, arranging it into a specific Excel format, and subsequently uploading it to GSTR-1.

Comprehensive Guide to Importing and Downloading Data from the E-Way Bill Portal

Step 1: Accessing the GSTR-1 Dashboard

Begin by logging into the GST Portal and navigating to the "Returns Dashboard." After selecting the appropriate month and financial year for the return period, proceed to the GSTR-1 tile by clicking "PREPARE ONLINE."

Step 2: Selecting the Relevant Invoice Tile

Click on the specific tile (A, B, or C, as described above) for which you intend to import invoices from the e-way bill system.

Note: While an invoice can be imported multiple times from the e-way bill system to GSTR-1, a warning message will appear if the invoice already exists in GSTR-1, asking if you wish to replace it. Confirm with 'Yes' to proceed with the replacement.

Step 3: Importing E-Way Bill Data and Continuing GSTR-1 Filing

Initiate the import of e-way bill data into the chosen tiles (A, B, or C) and then continue with the GSTR-1 filing process.

Importing B2B E-Way Bill Invoices into GSTR-1 (Tile A)

To import B2B invoices, click the "IMPORT EWB DATA" button within the "4A, 4B, 4C, 6B, 6C – B2B Invoices" tile. The subsequent page will vary based on the number of invoices generated in the e-way bill system.

For up to 50 invoices:

Direct online import is possible. Follow these steps:

• Select all invoices or individually checkmark the invoices you wish to import. Alternatively, you can click "Download" to obtain invoices in CSV format for later upload.
• Click "IMPORT."
• A confirmation pop-up will indicate that selected invoices will overwrite existing GSTR-1 data. Click "OK" to proceed.
• A confirmation message will be displayed. Close this message box.
• After a short delay, the import history table will show below the window with a "Processed" status.
• The imported invoice details will then appear on the B2B tile.

Carefully verify all invoice details. Should any modifications be necessary, click the hyperlink next to the relevant receiver detail to make edits. Continue with the subsequent steps to file GSTR-1.

For more than 50 but fewer than 500 invoices:

Direct online import is not feasible in this scenario. Click "Download" to retrieve all files in CSV format. Open the b2b.csv file to cross-verify all invoice details. Any discrepancies can be corrected in the Excel file before uploading using the Offline Utility. Follow the detailed steps for uploading an Excel file after all invoices have been downloaded.

For over 500 invoices:

A specific page will prompt you to "Generate file to download." Click this button. A message will indicate a waiting period of approximately 20 minutes. After this period, a link to download a zipped folder containing the file will be provided. Download and extract the Excel file. Review the Excel file for any inconsistencies in the B2B EWB invoices. If edits are required, modify the Excel file and then follow the steps for uploading invoices from an Excel sheet to GSTR-1.

Importing B2CL E-Way Bill Invoices into GSTR-1 (Tile B)

Click the "IMPORT EWB DATA" button in the "5A, 5B – B2C (Large) Invoices" tile.

For up to 50 invoices:

Follow the identical steps as those used for importing B2B invoices.

For more than 50 but fewer than 500 invoices:

Click "Download" to obtain the B2CL file. Review the file for any discrepancies and make necessary edits in the downloaded Excel file. Then, follow the instructions for uploading invoices from an Excel sheet to GSTR-1.

For over 500 invoices:

Follow the same procedure as described for downloading B2B files.

Populating the HSN-Wise Summary of Outward Supplies (Tile C)

Click the "IMPORT EWB DATA" button within the "12 – HSN-wise-summary of outward supplies" tile.

For up to 50 invoices:

Click "Download" to obtain the hsn.csv file. Cross-verify the file for any discrepancies and edit them in the downloaded Excel file. Subsequently, follow the steps for uploading invoices from an Excel sheet to GSTR-1.

For more than 50 but fewer than 500 invoices:

Click "Download" to get the hsn.csv file. Review the file for any discrepancies and correct them in the downloaded Excel file. Then, follow the instructions for uploading invoices from an Excel sheet to GSTR-1.

For over 500 invoices:

Follow the same process as detailed for B2B file downloads.

Post-Download Procedures for Excel Invoices

When the number of invoices exceeds 50, direct import to GSTR-1 is not possible, requiring taxpayers to first download the invoices in Excel format. There are two methods to upload invoices from an Excel file to GSTR-1.

Option 1: Importing Excel Workbook via the Offline Utility Tool

Step 1: Prepare the Excel file to match the prescribed format.

Step 2: Within the returns offline tool, click "Import Files."

Step 3: Click the "Import excel" button, then browse and select your worksheet.

Step 4: Click "Yes" to confirm and proceed. A message confirming successful import will be received.

Step 5: Click the "Back" button to view the Excel invoices populated on the screen. Data uploaded through this method can also be deleted or edited using the respective buttons on the screen.

Option 2: Copying and Pasting from an Excel Workbook

Step 1: Edit the downloaded Excel worksheet to conform to the required return format, then copy the header section along with the data.

Step 2: Click "Import Files" on the returns offline tool, then click "copy excel." A confirmation will appear. Click "Yes" to save the data, and the invoices from the Excel sheet will be displayed on the screen.

Managing Other Invoices Not Included in the E-Way Bill Portal

There are two methods for uploading invoices not covered by the e-way bill portal:

1. Online Preparation by Manual Data Entry: The process for uploading missing invoices not found in the e-way bill system to GSTR-1 is identical to uploading new invoices to GSTR-1 manually.

2. Offline Preparation: Utilize one of the three following options:

   • Import Excel file: Prepare an Excel file for the missing invoices in the specified format, then follow the same import steps mentioned above.
   • Copy from Excel file: Prepare an Excel file for the missing invoices in the specified format, then follow the same copy-paste steps mentioned above.
   • Import the .csv file: Invoice data can be imported from a .csv file, which can then be used to create a formatted JSON file.