The Goods and Services Tax Network (GSTN) has issued an advisory on the auto-population of e-invoice details into GSTR-1. As per the advisory, the generation of e-invoices is mandatory for a certain class of taxpayers, as notified by the Government. These taxpayers are required to prepare and issue their e-invoices by reporting their invoice data in the prescribed format (e-invoice schema in FORM GST INV-01) and reporting the same on the Invoice Registration Portal (IRP).
Source Taxscan
