Importing E-way bill data in GSTR 1:
Filing Goods & Services Tax returns will now be easy with this new facility to import e-Way bill data in the returns form GSTR-1. The facility has been made available on the GST portal.
Under the new facility, “the taxpayer will not be required to enter data separately in his Form GSTR 1 whose e-way bill is generated. This facility will help the taxpayers in filling up their Form GSTR 1 in less time and it avoids double entry by taxpayers. This will also avoid any data entry mistakes made while filling details,”
What is E-way bill?
E-way bill is a document required for carrying any consignment of goods of value exceeding Rs. 50,000 as mandated by the Government in terms of Section 68 of the Goods and Services Tax Act read with Rule 138 of the rules framed there under. Further, various states have increase limit of a transaction for generating E-way bill. E way bill is generated from the GST Common Portal for E-Way bill system by the registered persons or transporters or others who cause movement of goods of consignment before the commencement of such movement.
Types of invoice-details can be imported into Form GSTR-1:
Using the “Import EWB Data” button in the Form GSTR-1 page, you can import following details of e-Way Bill related to outward supplies:-
- 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: These records will be available for viewing and download. We can click the “IMPORT EWB DATA” button to download them and then use the offline utility tool for preparing Form GSTR1.
Import EWB Data” button: On the GST Portal, the “Import EWB Data” button has been added in the following tiles of the Form GSTR-1 page. By clicking on this button, you can easily import the respective details of outward supply invoices, which were indicated in the-Way Bill.
Benefits of the “Import EWB Data” button:
- No need to add the details separately in form GSTR 1. Because, at the time of generating the e-Way Bill for outward supply, you would have already entered the detail of outward supplies such as invoice number, date etc. Now, you can easily import these details at the time of preparation of Form GSTR-1.
- This option enable you to Populate such details in Form GSTR-1 without error, edit such details, wherever required and also Save time in preparation of Form GSTR-1.
- It avoids duplication of effort in re-entering such details again in Form GSTR-1
How many times invoice-details can be Imported ?
You can import invoice-details, declared in e-Way Bill System, into Form GSTR-1 multiple times using the “Import EWB Data” button. In case, if the said invoice-details already exist in Form GSTR-1 on the GST Portal, a popup will be displayed that will ask you whether you want to replace the existing document or not.
Can the previous details can imported again for another tax period?
No. If an e-way Bill invoice-details is already uploaded and submitted in a previous tax period, then the GST Portal will not allow you to import the same invoice-details again in the current tax period. In case you try to do so, an error report will get generated in JSON format, which can be viewed in the Offline utility tool.
Is there a limit on importing the number of invoice-details?
No, there is no limit on importing the number of invoice-details, declared in e-way Bill System, into Form GSTR-1.
Points to consider while importing such invoice-details:
- For invoice count less than or equal to 50: B2B, B2CL invoices and invoice-wise HSN records will be listed in their respective tiles of Form GSTR-1 Summary page. You can import B2B and B2CL invoice-details online. Invoice-wise HSN records will be available for viewing and download.
- For invoice count more than 50 but less than or equal to 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 it using 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 Form 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.
Can I import the e-Way Bill data after filing of my Form GSTR-1 for the same period?
Yes, you can import/ download the e-way bill data even after you have filed Form GSTR-1 for the current period. However, you can’t import and then upload the same in this case when Form GSTR-1 has already been filed.
E-Way Bill invoice-data for the full quarter:
Yes. In case you are a quarterly taxpayer, then all invoice-details dated during the particular quarter shall be available for download.
Editing in E-Way Bill documents:
Yes, using the “Edit” button present in each tile, you can easily edit the e-Way Bill documents after a successful import.
Thus, this feature will help the taxpayer in filing the returns and at the same time there is time saving with least error.