How to Import E-way Bills in GSTR 1 : Video Tutorial and FAQs

By | January 30, 2019
(Last Updated On: January 30, 2019)

GST Portal Update : How to Import E-way Bills in GSTR 1 : ईवे बिल से जीएसटीआर 1 कैसे बनाएं

Importing Invoices Declared in e-Way Bill System into Form GSTR-1

FAQs > Importing Invoices Declared in e-Way Bill System into Form GSTR-1

1. 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 thereunder. It is generated from the GST Common Portal for eWay bill system by the registered persons or transporters or others who cause movement of goods of consignment before commencement of such movement.

2. Can I import invoices declared in e-Way Bill System into Form GSTR1?

Yes, you can import following invoices declared in e-Way Bill System in Form GSTR1 by clicking on the “IMPORT EWB DATA” button in their respective tiles:

  • 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 (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)

3. How many times can I import invoices declared in e-Way Bill System into Form GSTR1?

You can import invoices, declared in e-Way Bill System, into Form GSTR-1 multiple times. In case the invoices already exist in Form GSTR-1 of the current tax period on the GST Portal, you will get an option to replace the existing document or not.

4. Is there a limit on importing number of invoices, declared in e-Way Bill System, into Form GSTR1?

No, there is no limit on importing number of invoices, declared in e-Way Bill System, into Form GSTR-1. However, note the following points with regards to importing invoices:

  • For invoice count less than 50: B2B, B2CL invoices and invoice-wise HSN records will be listed in their respective tiles of GSTR-1 Summary page. You can import B2B and B2CL invoices online. Invoice-wise HSN records will be available for viewing and download.
  • For invoice count more than 50 but less than 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 in 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 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.

5. Can I import/download the e-Way Bill data after filing of my Form GSTR-1?

You can download the E-way bill data from GST portal but you can’t upload the same if you have filed Form GSTR-1.

6. In the previous tax period, I already had uploaded and submitted the e-Way Bill document in Form GSTR-1 and filed the return successfully on the GST Portal. In this current tax period, can I import the same document that I had uploaded in the previous tax period before filing Form GSTR-1?

No. If an e-Way Bill document is already uploaded and submitted in a previous tax period, then the GST Portal will not allow to import the same document again in the current tax period. In case you try do so, an error report will get generated in JSON format, which can be viewed in the Offline utility tool.  

7. I’m filing my GSTR-1 return on quarterly basis. Can I import all e-Way Bill data for the full quarter?

Yes. In case you are a quarterly taxpayer, then all invoices dated during the particular quarter shall be available for download.

8. In case the e-Way Bill document that I am trying to import already exists in Form GSTR-1 of the current tax period, will I get any warning message?

Yes. In case the e-Way Bill document that you are trying to import already exists in the Form GSTR-1 of the current tax period, you will get a warning message asking you whether you want to override the existing document or not. You can over-ride the existing documents of a current tax period multiple times.

However, if the e-Way Bill document is already uploaded and submitted in a previous tax period and you are trying to import it in the current tax period, then the GST Portal will not allow you to do this. In case you try do so, an error report will get generated in JSON format, which can be viewed in the Offline utility tool.

9. Can I edit the e-Way Bill documents after importing them in Form GSTR-1?

Yes. You can edit/delete the e-Way Bill documents after successful import by clicking on respective tile and clicking the ‘Edit’ symbol.

How can I import invoices, declared in e-Way Bill System, into Form GSTR-1?

To import invoices, declared in e-Way Bill System, into Form GSTR-1; perform following steps:

1. Login, navigate to GSTR-1 page and generate GSTR-1 Summary
2. Import invoices, declared in e-Way Bill System, into the following three tiles of the generated GSTR-1 Summary page:  
A.) 4A, 4B, 4C, 6B, 6C – B2B Invoices (To import invoices for taxable outward supply transactions between registered taxable entities/persons
B)   5A, 5B – B2C (Large) Invoices (To import invoices for 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)
C) 12 – HSN-wise-summary of outward supplies (To download the summarized HSN-wise invoices of all outward supplies)  

I. 4A, 4B, 4C, 6B, 6C – B2B Invoices

To import B2B EWB invoices in the Form GSTR-1, perform following steps:

1. Click the IMPORT EWB DATA button in the “4A, 4B, 4C, 6B, 6C – B2B Invoices” tile.

Note: EWB details shall be available in GST portal based on the e-Way bills raised during the relevant tax period.     

2. Based on the number of invoices of current tax period present in the EWB System, a page will be displayed. Click the following hyperlinks to know what happens in each case:

2a. If the number of invoices are less than 50

2b. If the number of invoices are more than 50 but less than 500

2c. If the number of invoices are more than 500

2a. If the number of B2B EWB invoices are less than 50

If the number of invoices are less than 50, following page gets displayed. Perform the steps as mentioned below or click the BACK button to go to the previous page.



2a(i). If required, click the DOWNLOAD button to download the invoices in CSV format.

2a(ii). Select all the invoices by selecting the All selection box or select the selection boxes against the invoices to be imported. As you make your selection, the “IMPORT” button gets enabled. Click the IMPORT button.

2a(iii). An Information popup is displayed. Click the OK button.

2a(iv). A Success popup is displayed. Click the CLOSE button.

2a(v). After a few minutes, click the refresh button on the top and processing Status gets displayed in the “Import History” table.

Note: In case the invoices are processed with error, error report gets generated in JSON format, which can be viewed in the Offline tool to correct the same. Please click here. to view the step-by-step instructions on how to do this in the “Open Downloaded Error File – GSTR1” section of the Offline Tool Manual.

2a(vi). Click BACK and the imported B2B EWB invoice details would be reflected in the tile.

2a(vii). Click the tile to cross-check all the processed invoices. The imported B2B EWB invoice would be listed on the top of the “Processed Invoices” list.


2a(viii). To edit the imported B2B EWB processed invoice, click its hyperlink in the “Receiver Details” column.

2a(ix). The B2B Invoices-Summary page is displayed. Click the Edit button in the “Actions” column or the hyperlink in the “Invoice No.” column to make changes to the invoice.

2b. If the number of B2B EWB invoices are more than 50 but less than 500

If the number of invoices are more than 50 but less than 500, following page gets displayed. Perform the steps as mentioned below or click the BACKbutton to go to the previous page.

2b(i). Click the DOWNLOAD button. A “b2b.csv” file gets downloaded as shown below.

2b(ii). To view the downloaded B2B EWB invoices, click on the downloaded b2b.csv sheet to open it. To upload these B2B EWB invoices using the offline utility, please follow the steps mentioned here.

2c. If the number of B2B EWB invoices are more than 500

If the number of invoices are more than 500, following page gets displayed. Perform the steps as mentioned below or click the BACK button to go to the previous page.

2c(i). Click the GENERATE FILE TO DOWNLOAD button.

2c(ii). A message asking you to wait for 20 minutes gets displayed.

2c(iii). After 20 minutes, another message is displayed and a download link is also provided below the GENERATE FILE TO DOWNLOAD button. Click the link to download a zipped folder containing the B2B EWB invoices in excel format.

2c(iv). Right-click on the zipped folder and click Extract All.



2c(v) Unzipped Excel File gets displayed. Click it to open it.

2c(vi). The downloaded B2B EWB invoices get displayed. To upload these invoices using the offline utility, follow the steps mentioned here.

II. 5A, 5B – B2C (Large) Invoices

To import B2CL EWB invoices in Form GSTR-1, perform the following steps:

1. Click the IMPORT EWB DATA button in the “5A, 5B – B2C (Large) Invoices” tile.

Note: EWB details shall be available in GST portal based on the e-Way bills raised during the relevant tax period.    

2. Based on the number of invoices of current tax period present in the EWB System, a page will be displayed. Click the following hyperlinks to know what happens in each case:

2a. If the number of invoices are less than 50

2b. If the number of invoices are more than 50 but less than 500

2c. If the number of invoices are more than 500

2a. If the number of invoices are less than 50

If the number of invoices are less than 50, following page gets displayed. Perform the same steps you would have performed to import B2B invoices, as mentioned here.  

2b. If the number of B2CL EWB invoices are more than 50 but less than 500

If the number of invoices are more than 50 but less than 500, following page gets displayed. Perform the steps as mentioned below.

2b(i). Click the DOWNLOAD button. A “b2cl.csv” file gets downloaded as shown below.

2b(ii). To view the downloaded B2Cl EWB invoices, click on the downloaded b2cl.csv sheet to open it. To upload these B2CL EWB invoices using the offline utility, please follow the steps mentioned here.

2c. If the number of B2CL EWB invoices are more than 500

If the number of B2CL EWB invoices are more than 500, following page gets displayed. Perform the same steps you would have performed to import B2B invoices, as mentioned here.

 

III. 12 – HSN-wise-summary of outward supplies

To import HSN-wise EWB invoices in the Form GSTR-1, perform the following steps:

1. Click the IMPORT EWB DATA button in the “12 – HSN-wise-summary of outward supplies” tile.

Note: EWB details shall be available in GST portal based on the e-Way bills raised during the relevant tax period.     

2. Based on the number of invoices of current tax period present in the EWB System, a page will be displayed. Click the following hyperlinks to know what happens in each case:

2a. If the number of invoices are less than 50

2b. If the number of invoices are more than 50 but less than 500

2c. If the number of invoices are more than 500

2a. If the number of HSN-wise EWB invoices are less than 50

If the number of HSN-wise EWB invoices are less than 50, following page gets displayed. Perform the steps as mentioned below or click the BACKbutton to go to the previous page.

2a(i). Click the DOWNLOAD button. An “hsn.csv” file gets downloaded as shown below.

2a(ii). To view the downloaded HSN-wise EWB invoices, click on the downloaded hsn.csv sheet to open it. To upload these invoices using the offline utility, please follow the steps mentioned here.

2b. If the number of HSN-wise EWB invoices are more than 50 but less than 500

If the number of HSN-wise EWB invoices are more than 50 but less than 500, following page gets displayed. Perform the steps as mentioned below.

2b(i). Click the DOWNLOAD button. An “hsn.csv” file gets downloaded as shown below.

2b(ii). To view the downloaded HSN-wise EWB invoices, click on the downloaded hsn.csv sheet to open it. To upload these invoices using the offline utility, please follow the steps mentioned here.

2c. If the number of HSN-wise EWB invoices are more than 500 

If the number of HSN-wise EWB invoices are more than 500, following page gets displayed. Perform the same steps you would have performed to import B2B invoices, as mentioned here.  

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