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GSTN develops system to collect e-way bill data into GSTR-1

GSTN develops system to collect e-way bill data into GSTR-1

Now, businesses supplying goods worth more than Rs 50,000 will have the option to include details of e-way bills generated while filing the final monthly sales return under GSTR-1 Importing of invoices declared in e-Way bill system into Form GSTR-1.

Import of data

The taxpayer can import following invoices declared in e-Way Bill System in Form GSTR-1by clicking on the “IMPORT EWB DATA” button in their respective tiles:

  • B2B (Business-to-Business) invoices related to taxable outward supply transactions between registered taxable entities/persons.
  • B2CL (Business-to-Consumer) invoices related to taxable outward inter-State supply transactions between a Registered Supplier and an Unregistered Buyer (where the invoice value is more than Rs 2.5 lakh).
  • Invoice-wise HSN records (Note: These records will be available for viewing and download. You can click the “IMPORT EWB DATA” button to download them and then use the offline utility tool for preparing Form GSTR1).

The taxpayer can import invoices, declared in e-Way Bill System, into Form GSTR-1 multiple times. In case the invoices already exist in Form GSTR-1 of the current tax period on the GST Portal, you will get an option to replace the existing document or not.

There is no limit on importing number of invoices, declared in e-Way Bill System, into Form GSTR-1. However, note the following points with regards to importing invoices:

For invoice count less than 50— B2B, B2CL invoices and invoice-wise HSN records will be listed in their respective tiles of GSTR-1 Summary page. You can import B2B and B2CL invoices online. Invoice-wise HSN records will be available for viewing and download.

For invoice count more than 50 but less than 500— B2B, B2CL and invoice-wise HSN records will be available for an immediate download in CSV format, from their respective tiles in GSTR1 summary page. You can easily download them and then upload in the offline utility tool.

For invoice count more than 500— B2B, B2CL and invoice-wise HSN records will be available for download in a zipped excel format, from their respective tiles in GSTR1 summary page. However, this download will not happen immediately and will take some time. After the file is downloaded, you can upload it using the offline utility tool.

Editing after importing data

The taxpayer can edit/delete the e-Way Bill documents after successful import by clicking on respective tile and clicking the ‘Edit’ symbol.