gstr 1

Auto-population of e-invoice in GSTR-1
CA. Sachin Jindal

Auto-population of e-invoice in GSTR-1

With effect from 1-10-2020, certain notified taxpayers started issuing invoices after obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as ‘e-invoices’). From 1-1-2021, the taxpayers with aggregate turnover above ₹ 100 Cr. during preceding Financial Year also started generating invoice IRN from IRP portal.

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