ASPs are software service providers who route GST data of their clients to GST System through GSPs (GST Suvidha Providers).
There is no empanelment for ASP. The software company needs to tie-up with a GSP to push data of its clients to GST System or download data of its clients from GST System.
As far as IRP is concerned, no separate category of GSP/ASP will be created for access to IRP.
On Portal Online: You can use the ‘RESET’ button available at the bottom of GSTR-1 dashboard. Click this to delete complete details from GSTR-1 tables (including the records auto-populated from e-invoice).
To delete select records, go inside relevant table of GSTR-1, select record/s and click ‘Delete’ in action column (in ‘Processed Invoices/Documents’ table).
Using Offline Utility: You can delete the records by following below steps:
For relevant tax period, download GSTR-1 JSON
Open JSON in GSTR-1 offline tool
Select the respective table from the ‘Select Section’ drop-down
Click the button ‘Delete Section Data’ and press ‘Yes’
Alternatively, you can check select records or tick Select All check box and hit DELETE button (available below the table)
You will get confirmation that records in the selected section/table are marked for deletion
On click of delete, record shall be marked for delete
View Summary and Generate JSON File
Upload the generated JSON on GST portal
After processing of uploaded JSON, all/selected records will get deleted in the respective tables.
It may be possible in a situation where the details auto-populated into GSTR-1 from einvoices vis-a-vis actual documents issued, might have changed in any respect and the same are edited/deleted/re-uploaded by the supplier while filing GSTR-1. In such cases (i.e. where the details are modified by supplier), the re-uploaded/modified details will be visible. However, the ‘Source’, ‘IRN’ and ‘IRN date’ will be reset to blank in respective tables of GSTR-1 and also the said details won’t get reflected in GSTR-2A/2B/4A/6A also.
So, non-appearance of IRN details in GSTR-1/2A alone shouldn’t be assumed to mean that such invoices were not reported to IRP.
You can, however, verify the authenticity of e-invoice by uploading the signed JSON file or Signed QR Code (string) on e-invoice portal: einvoice1.gst.gov.in > Search > ‘Verify Signed Invoice’. Alternatively, you can scan the QR Code on invoice copy, with “Verify QR Code” mobile app which may be downloaded from einvoice1.gst.gov.in > Help > Tools > Verify QR Code App.
It may be noted that the auto-population of details from e-invoices into GSTR-1 is only a facility extended to taxpayers. In self-assessment, the statutory obligation to file GSTR1 with accurate details as per documents raised during the relevant tax period lies with taxpayer.
Further, owing to validations in GSTR-1, some of the e-invoices reported may not get auto-populated in the tables of GSTR-1. However, the same may be available in the consolidated excel file downloaded from GSTR-1 dashboard (with corresponding error description). These may also be corrected and re-uploaded by the taxpayers before filing GSTR-1.
Hence, the taxpayer shall verify the data in each field, and file the same, in the light of relevant legal provisions. Other than the auto-populated e-invoices, taxpayers are further required to add details of any other supplies made during the tax period, in respective tables of GSTR-1.
