Key points to note
- File format supported – CSV and ZIP containing one or multiple CSV
- The format (including the headers and sequence of columns) needs to be strictly followed
- Multiple files can be uploaded. Size limit for each file is 20MB
- Invoice number and invoice type combination is the primary key. In subsequent files, if same combination exists, then the earlier uploaded invoice details will get replaced. [Hence the entire invoice details need to be present in one file and cannot be split across multiple files]
- Structural errors check for format of data. In case of structural errors, the entire file gets rejected and none of the invoices from that invoices will get uploaded
- Business rules are checked only after the file is structurally correct.
- Invoices having errors will be highlighted and can be filtered in VIEW section. Invoices having errors will not be considered while creating GSTR 6 [If any discrepancy is found in the GSTR summary invoice count and invoices uploaded, invoices having errors could be one of the reason]
- Reconciliation is auto-triggered process. Hence with every upload and download, the reconciliation is performed.
- If actions are taken and subsequently, any upload or download is done, then the actions will be reset and user will need to take actions again.
- GSTR 6A download will be a complete download of all invoices available at GST portal
- Upload data can be all of invoices or incremental invoices
Thus in case of Get GSTR 6A is done reconciliation will happen on all the invoices, while when data uploaded the reconciliation is limited to the invoices uploaded
- Supplier and purchaser only category
The basic criterion for reconciliation is that – Invoice number and GSTIN should be same. Any difference in this will result in the invoices going in supplier only and purchaser only category. In this case,
1. User should either upload the invoices again with corrected invoice numbers. This will ensure data will go into match category, if there are no other differences, or
2. User can accept supplier invoices
3. Rejecting supplier invoice and saving purchase invoice is not a permissible option. This will give an error while sending data to GSTN as duplicate invoice. Also the return filing loop increases since the rejection and addition will have to go through GSTR 1 route.
- Invoice numbers need to be case-insensitive. (AB100, Ab100, ab100 – all will be same). This is logic change we will be taking it up and will be effective going forward. For now, differences due to case will be categorized into supplier and purchaser only category.
- Using filters – Difference in values
The option to filter invoices having difference within specified limit is applicable for
- Invoice value
- Taxable value, CGST, SGST, IGST and Cess (these are at line item level)
When the filter is set for any of the values appearing at line item level, then even if any one of the line item meets the condition, the entire invoice will get filtered and hence downloaded.
User needs to review the differences properly, especially where there multiple line items, before deciding any action