Populating e-Way bill data in GSTR-1 to ease returns filing

Our Bureau New Delhi | Updated on January 30, 2019 Published on January 30, 2019

Filing Goods & Services Tax returns will now be easy with a new facility to import e-Way bill data in the returns form GSTR-1. The facility has been made available on the GST Network, the IT backbone of the indirect tax regime.

Under the new facility, “the taxpayer will not be required to enter data in his Form GSTR 1 for all invoices for which he has generated e-way bill. This will avoid double data entry by taxpayers. This facility will help the taxpayers fill up their Form GSTR 1 in less time. This will also avoid any data entry mistakes made while filling details,” Prakash Kumar, CEO of GSTN, said here on Wednesday.

On an average, 5 crore e-Way bills are generated every month while invoice distribution reaches 90 crore. Considering the data is huge, the measure to check double entry is expected to boost the number of returns filed.

The law says every person registered under the GST will have to file returns in some form or the other. Returns could either be on a monthly (normal supplier) or quarterly basis (supplier opting for composition scheme). This is mandatory even for a non-resident taxable person who will also have to file returns for the period of activity undertaken. Another provision under law makes it mandatory for the assessee to generate e-Way bill for a consignment of goods with value exceeding ₹50,000, and is generated from the GST Common Portal.

New facility

Under the new facility the taxpayer can import data in his GSTR-1 form or import the same and use it with GSTR-1 Offline tool to create his GSTR-1 Return Form. While generating e Way bill, details of supplier, receiver and other invoice details like number, date, goods, quantity, HSN code etc are provided by the taxpayer on e-way Bill Portal. This data is now transferred to GST portal and segregated in three categories to be used in GSTR-1 — business-to-business supplies or B2B, business-to-consumer or B2C (large) covering supplies of value more than ₹2.5 lakh and HSN (Harmonised System of Nomenclature, code for goods and services) wise consolidated supply data.

In the last 18 months, around 90 per cent of taxpayers have reported up to 50 B2B and B2C large invoices in a month. Since that many invoices can be easily seen on the screen, facility to import the data directly into GSTR-1 has been provided for such taxpayers. These taxpayers can edit the details so imported in GSTR-1, if required, and then file their Form GSTR 1 online after adding other details like B2C supplies.

For those having more than 50 invoices but up to 500, there is a facility to download the data of three sections as mentioned in the ‘csv’ file format. These files can then be imported into GSTR 1 Offline tool. The Form GSTR 1 can be prepared using offline tool after adding other data and then generating a json file while can be uploaded on the GST portal.

In case the number of invoices is more than 500, the invoice details in respect of B2B, B2BL and HSN summary can be imported from Return Dashboard on GST portal as a zip file, which can be unzipped to extract three files in Excel format. Excel will be in ‘GSTR1 offline format’. The tax payer can add more invoices (like those below 50,000 in value) and fill other sheet like B2C etc. and upload in offline tool to prepare his/her return.

Published on January 30, 2019
This article is closed for comments.
Please Email the Editor
You have read 1 out of 3 free articles for this week. For full access, please subscribe and get unlimited access to all sections.