QUESTION

An assessee requested for advice on finding certain discrepancies in B2B invoice and taxable and tax liability values which was auto populated from E- invoice portal in GSTR1 tables for the month of September 2021 with aggregate invoice and taxable and tax liability values arrived from September month GSTR1 json offline file downloaded from GST portal.

ANSWER

Facts of the case:

Certain discrepancies found in B2B invoice and taxable and tax liability values which was auto populated from E- invoice portal in GSTR1 tables for the month of September 2021 with aggregate invoice and taxable and tax liability values arrived from September month GSTR1 json offline file downloaded from GST portal.

Interpretation:
On successful reporting of invoice details to IRP, the GST system will auto-populate them into GSTR-1 of the supplier and GSTR-2A of respective receivers with source marked as ‘e-invoice’, IRN and IRN date will also be shown.
Auto-population of details from e-invoices into GSTR-1 is only a facility extended to taxpayers. In self-assessment, the statutory obligation to file GSTR-1 with accurate details as per documents raised during the relevant tax period lies with taxpayer.
Where the details auto-populated into GSTR-1 from e-invoices are edited/deleted or reuploaded afresh by the supplier, the ‘Source’, ‘IRN’ and ‘IRN date’ will be reset to blank in respective tables of GSTR-1 and also won’t get reflected in GSTR-2A also. So, the nonappearance of IRN details in GSTR-1/2A alone shouldn’t be assumed to mean that such invoices were not reported to IRP.

Conclusion:
You are suggested to manually upload invoices, CN/DN not appearing in GSTR-1 to reconcile the same with actual supplies during the relevant period. (Reply dt. 12/10/2021)