Importing invoice details of e-way bill system into form GSTR-1
1. What type of invoice-details can be imported into Form GSTR-1 using the “Import EWB Data” button?
Using the “Import EWB Data” button in the Form GSTR-1 page, you can import, following details of the 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 (seller) and an Unregistered Recipient (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
2. On the GST Portal, where is the “Import EWB Data” button added on the Form GSTR-1 page?
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 their respective details of outward supply invoices, as indicated in the-Way Bill, into Form GSTR-1:
- 4A, 4B, 4C, 6B, 6C – B2B Invoices
- 5A, 5B – B2C (Large) Invoices
- 6A – Exports Invoices
- 7 – B2C Others
- 12 – HSN-wise-summary of Outward Supplies
3. What is the benefit of the “Import EWB Data” button?
At the time of generating the e-Way Bill for outward supply, you would have already entered some of the details of outward supplies such as invoice number, date, Value, Tax, HSN code, and Consignee GSTIN, etc. You can now easily import these details from EWB System into form GSTR 1 at the time of its preparation, by clicking the “Import EWB Data” button, for the said tax period, on the GST Portal.
The import of such details from e-Way Bill System into Form GSTR-1 will enable you to:
- populate such details in Form GSTR-1, without error.
- edit such details, wherever required.
- save time in preparation of Form GSTR-1 by avoiding duplication of effort in re-entering such details in Form GSTR-1.
4. In the current tax period, how many times can I import invoice-details into Form GSTR-1 using the “Import EWB Data” button?
For the current tax period, 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 the said invoice-details already exist in Form GSTR-1 on the GST Portal, a popup will be displayed asking you whether you want to replace the existing document or not.
5. In the previous tax period, I already had uploaded and submitted the e-Way Bill invoice-details in Form GSTR-1 and filed the return successfully on the GST Portal. In this current tax period, can I import the same details that I had uploaded in the previous tax period before filing Form GSTR-1?
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.
6. Is there a limit on importing a number of invoice-details, declared in the e-Way Bill System, into Form GSTR1?
No, there is no limit on importing the number of invoice-details, declared in the e-Way Bill System, into Form GSTR-1. However, note the following points with regards to importing such invoice-details:
- For invoice count less than or equal to 50: B2B, B2CL, EXP, B2CS invoices, and invoice-wise HSN records will be listed in their respective tiles of Form GSTR-1 Summary page. You can import B2B, B2CL, EXP, and B2CS invoice-details online. The same can be downloaded in csv format as well. 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, EXP, and invoice-wise HSN records will be available for an immediate download in CSV format, from their respective tiles in the GSTR1 summary page. You can easily download them and then upload it in the offline utility for viewing and making changes if required.
- For invoice count more than 500: B2B, B2CL, EXP, B2CS, 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 to the offline utility for viewing and making changes, if required.
7. Can I import/download the e-Way Bill data after filing my Form GSTR-1 for the same period?
Even after you have filed Form GSTR-1 for the current period, you can go back to the GSTR-1 Summary page and download the e-Way Bill data. However, you can’t import and then upload the same in this case when Form GSTR-1 has already been filed.
8. I’m filing my Form GSTR-1 on a quarterly basis. Can I import all 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.
9. Can I edit the e-Way Bill documents after importing them in Form GSTR-1?
Yes, using this “Edit” button present in each tile, you can easily edit the e-Way Bill documents after a successful import.