QUESTION

While uploading the details of Export Invoice on Payment of Duty on the E-Invoicing Portal, we have skipped to mention the details of PORT Code, Shipping Bill Number & Shipping Bill Date. Further, the E-Invoicing has generated on the portal without the above details. While filing the GSTR 1 if we are going to change on the Portal we are getting following pop-up “System has auto-populated the details from e-invoices reported to IRP. Any changes made in GSTR-1 will be marked as discrepancy. Do you want to Proceed?” As we know that, without these details the refund will not get processed.
Q -1 Whether ignoring the pop-up changes may be made on portal. OR
Q-2 Whether we will not change in this GSTR-1 and will amend the invoice in next GSTR-1

ANSWER

FACTS OF THE CASE:

E invoice was generated without Shipping bill details, Whether to make changes in GSTR-1 in same month or to amend in next month.

INTERPRETATION:

After generation of IRN, any changes in invoice can be done on GST portal before filing of GSTR-1, in case GSTR-1 has already been filed then changes can be done in subsequent month through amendment.
However any changes carried out in GSTR-1 will remove the source of E invoice from Portal and will also get highlighted. But updation of Shipping bill details in invoice is genuine amendment and is mandatory for future refund processing and in this case you can ignore the pop up, it will only remove the source of e invoice from portal.

CONCLUSION:

Amend the invoice and update shipping bill details and ignore the pop up regarding discrepancy. (Reply dt. 25/05/2022)