Who is required to generate e-invoices?

E-invoicing is mandatory for businesses with aggregate turnover above ₹5 crore in any preceding financial year (as of FY 2023-24). The threshold has been progressively reduced from ₹500 crore in 2020 to ₹5 crore currently.

Does e-invoice auto-populate GSTR-1?

Yes. E-invoices with a valid IRN (Invoice Reference Number) are auto-populated into GSTR-1. However, auto-population is not always complete or accurate. This tool verifies that all e-invoices are correctly reflected in GSTR-1.

What mismatches can occur between e-invoice and GSTR-1?

Common mismatches: e-invoices not auto-populated in GSTR-1 (portal sync delays), tax amount differences due to rounding, cancelled IRNs still appearing in GSTR-1, and credit notes not properly linked to original invoices.

What is the penalty for not generating e-invoices?

Failure to generate e-invoices when mandatory attracts a penalty of ₹10,000 per invoice under Section 122 of the CGST Act. The invoice is also not valid for ITC claims by the recipient.

Who is required to generate e-invoices?

E-invoicing is mandatory for businesses with aggregate turnover above ₹5 crore in any preceding financial year (as of FY 2023-24). The threshold has been progressively reduced from ₹500 crore in 2020 to ₹5 crore currently.

Does e-invoice auto-populate GSTR-1?

Yes. E-invoices with a valid IRN (Invoice Reference Number) are auto-populated into GSTR-1. However, auto-population is not always complete or accurate. This tool verifies that all e-invoices are correctly reflected in GSTR-1.

What mismatches can occur between e-invoice and GSTR-1?

Common mismatches: e-invoices not auto-populated in GSTR-1 (portal sync delays), tax amount differences due to rounding, cancelled IRNs still appearing in GSTR-1, and credit notes not properly linked to original invoices.

What is the penalty for not generating e-invoices?

Failure to generate e-invoices when mandatory attracts a penalty of ₹10,000 per invoice under Section 122 of the CGST Act. The invoice is also not valid for ITC claims by the recipient.

Ledgr

GST Compliance Tool

E-Invoice vs GSTR-1

Verify that all e-invoices with valid IRNs are correctly auto-populated in GSTR-1. Catch sync failures and tax amount differences before filing.

Ledgr Tool

This tool is available inside Ledgr. Free plan included — no credit card required.

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What You Upload

E-invoice data export from IRP portal (Excel or JSON)
GSTR-1 JSON or Excel (from GST portal)
Tax period

What You Get

E-invoices not reflected in GSTR-1
Tax amount differences between IRN and GSTR-1
Cancelled IRNs incorrectly in GSTR-1
Credit notes reconciliation
Downloadable mismatch report

How It Works

Export e-invoice data

Download e-invoice register from the IRP portal or your ERP.

Download GSTR-1

Download GSTR-1 JSON from the GST portal.

Match by IRN

The tool matches invoices by IRN and invoice number.

Correct GSTR-1

Manually add missing invoices or correct amounts before filing.

Free to use

Use this tool inside Ledgr

Free plan available. Upload your files, get instant reconciliation results. No credit card required.

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Frequently Asked Questions

E-Way Bill vs GSTR-1 Tool →GST Return Filing Service →Ledgr — All Tools →