If any taxpayer is preparing for GSTR-1 on either a monthly or quarterly basis, it is free to import invoice details from the e-way bill portal. This article is a step by step guide which will avail you with the detailed view of utilizing options available on the GST portal login to import sales invoice details from the e-way bill site to formulate GSTR-1. The features provided on the GST portal prove as the remedy for taxpayers in the business of goods and prepare e-way bills for its transportation. further, the taxpayers are allowed to integrate the e-way bill management portal on ewaybill.gst.gov.in and the GSTR filing portal on gst.gov.in.
1. Reason to bring in option of Importing e-way bill data to GSTR-1
Earlier, there was a need for uploading invoices twice, firstly on the e-way bill site and later on the GST portal during filing for GSTR-1. Due to this, the taxpayers had to make extra efforts while preparing for GSTR-1. So, in order to avoid this pain, an option ‘Import EWB data’ has been added to the GSTR-1 filling dashboard for three tiles. This not only helps in minimizing errors that occurred during the input of data for taxpayers but also supports tax authorities as well in monitoring tax evasion.
2. What particulars can be imported from the e-way bill site?
Given below are tiles or table of GSTR-1 which can be imported through the e-way bill site:
- 4A,4B,4C,6B,6C- B2B Invoices: The mentioned invoices here are considered as Tile A in this article. They keep details of the sales transaction between GST registered persons.
- 5A,5B- B2C (Large) Invoices: In this article, these invoices fall in Tile B which contain information like sales transactions by GST registered person to unregistered persons in case of inter-state transaction or the value of the invoice is more than INR 2.5 lakh.
- 12- HSN-wise-summary of Outward Supplies: In this article, summarized HSN-wise invoice-details are contemplated as information of all outward supplies.
There are two ways to import data from the e-way bill website, which are as follows:
1. If the invoices count falls less than or equal to 50, they can be Imported directly to GSTR-1
2. If the invoices count is more than 50 then initially they will be downloaded as a ‘.CSV file’, and later to be organized in the prescribed excel format for import and finally be uploaded online to GSTR-1.
3. The process to import and download data from E-way site
Step 1: Login to E-way website then move to GSTR 1 dashboard to login to GST Portal and further navigate to ‘Returns Dashboard’
Now make choices for the month and financial year of the return period and proceed to GSTR-1 tile just by clicking ‘PREPARE ONLINE’. Further, make entries.
Step 2: To import a set of particular invoices from the e-way bill system click on the tile A, B or C as mentioned above.
Note: The taxpayer is allowed to import an invoice from the e-way bill system to GSTR-1 for multiple times, but in case of an invoice is already present in GSTR-1, the system will populate a warning message questioning the replacement of existing document with the new one.
Click on ‘Yes’ if you are willing to import the new document over any existing invoice.
Step 3: Import invoices data to their respective tiles A, B or C and keep on filing GSTR 1 form for the regular taxpayers. A will get data of B2B e-way bill invoices. While the GSTR-1-Tile B will get data of B2CL e-way bill invoices. Other than this, GSTR-1-Tile C will obtain the e-way bill data of generated HSN Summary.
Import of B2B EWB invoices into Form GSTR-1
To start data importing of B2B invoices, click on IMPORT EWB DATA button on the tile A containing invoices like 4A, 4B, 4C, 6B, 6C. During the process, a page will be showcased depending upon the number of invoices raised in EWB system. If the invoices are less than 50, by following the given below steps one can directly import e-way bill data to GSTR-1.
- To make the choice of invoices, one can either check to mark the ‘Select All’ box or can select all the required invoices manually. Further, to download invoices in .csv format and upload later, click on the Download button in the rightmost corner of the window.
- Click on ‘IMPORT’
- Consequently, a window will pop up with a message that the selected invoices will replace the existing GSTR-1 data. To proceed, click OK.
- It will return a confirmation message and close the dialogue box.
- A few minutes later, the import history table will be showcased right below this window and the status will switch to “Processed”.
- Imported invoice details to GSTR-1 will be seen on the B2B tile as like:
- Cross check the Invoice details with the relevant receiver detail. If there is a need for any alteration made changes by clicking on the hyperlink. And move further with sequential steps to file GSTR-1.
If the number of invoices accounts in between 50 and 500:
This scenario does not allow the online import of invoices directly. For this one have to download files in .csv format by clicking Download. Further cross check downloaded b2b.csv file of invoices. if any changes required can be done in the excel file before uploading it via Offline Utility. If the number of invoices is more than 500: The following page will manifest on the computer screen.
- Click on ‘Generate file to download’.
- A message requesting wait of 20 mins will pop up.
- After 20 mins, a link will awake to download the file in the zipped folder.
- Once the zipped folder gets downloaded, extract the excel file from it.
- Cross check downloaded excel file of B2B EWB invoices for any with the relevant retailer for any changes. If required
- edit the excel file and upload an excel sheet of invoices to the GSTR-1.
Import of B2CL EWB invoices to GSTR-1
To start data importing of B2CL invoices, click on IMPORT EWB DATA button on the tile B containing invoices like 5A, 5B. If the invoices are less than 50, by following the same steps for importing B2B invoices, one can directly import e-way bill data to GSTR-1. If the invoices count in between 50 and 500 units, the page given below will be observed:
To download the B2CL file, click to the Download button. Further cross check for any changes, if required make changes to the downloaded excel file and upload the same to the GSTR-1.
In case, if the invoices count is more than 500 units, one would follow the similar steps performed for B2B file download.
Populate HSN wise summary of outward supplies
To start data importing of 12 – HSN-wise-summary of outward supplies, click on IMPORT EWB DATA button on tile C. if the invoices are less than 50, the page given below will be showcased.
To download the hsn.csv file, Click download and proceed to cross-check the file for any mismatch if found make appropriate changes in the downloaded excel file and upload it to the GSTR-1.
If the invoices lie between 50 and 500
To download the hsn.csv file, Click download and proceed to cross-check the file for any mismatch if found edit the same and download it to the GSTR-1.
If the invoices list is more than 500, one can download the hsn.csv file by performing similar steps as adopted while downloading the B2B file.
4. Things to do post downloading invoices in Excel format
In cases when the invoices are more than 50, the taxpayer is required to first download invoices in excel sheet. In such cases, the taxpayer cannot import EWB DATA to GSTR-1 directly. So they can adopt from the provided 2 options to upload invoices from excel file to GSTR-1.
Import excel workbook via using Offline Utility Tool
Step 1: Import Excel File and arrange it in the given below format:
Step 2: Click the Import Files tab on the returns offline tool.
Step 3: Click the Import excel button and browse as well as select the worksheet.
Step 4: To proceed further, click Yes. It will send an acknowledgement message for a confirmed successful importing of data to GSTR-1.
Step 5: Click the Back Button to cross-check invoices populated in the excel sheet. Also, one can make changes like delete and edit of uploaded data by using respective buttons on the screen.
Use of Copy and Paste Method to Import Data from excel workbook
Step 1: Make changes to align downloaded excel worksheet to the prescribed return format and then perform copy operation including the header part along with the data from the excel sheet.
Step 2: On the GSTR offline tool, click Import Excel and proceed to click on copy excel, which in turn will send a confirmation. In order to save data click yes and the invoices in the excel format will be uploaded to the screen.
5. How to report missing invoice in e-way bill portal?
The taxpayer can opt for 2 options to upload missing invoices:
1. Prepare Online by manual Insertion of data:
One can adopt a similar procedure to upload missing invoices in the e-way bill to GSTR-1, likewise being used for uploading fresh invoices to GSTR-1.
2. Prepare Offline: By opting 3 given below options:
Import Excel file: with this option, we have to create an excel file of missing invoices in the prescribed format and following a similar step as mentioned above.
Copy from excel file: Develop an excel file of missing invoices in the prescribed format and then follow the above-mentioned steps.
Import the .csv file: The import of invoice data is also possible from a .csv file by converting it to file formatted in JSON by performing ‘Steps to Download JSON’.