Goods and Services Tax (GST) is an essential indirect tax regime implemented in many countries, including India. While GST aims to simplify taxation, businesses may encounter various error codes during the GST return filing process. These error codes indicate discrepancies or issues in the GST returns submitted. In this article, we will delve into the most common GST error codes, their meanings, and the steps to resolve them, ensuring a smooth and compliant GST filing experience.
Goods and Services Tax (GST) is an important indirect tax system that is used in India and many other countries. Even though GST is meant to make taxes easier, businesses may get different mistake codes when they try to file their GST returns. These error numbers show that something is wrong with the GST returns that were sent in. In this piece, we’ll look at the most common GST error codes, what they mean, and how to fix them. This will help you file GST correctly and easily.
Common GST Error Codes and Their Meanings
| Error Code | Error Messege | Reason for Error | Resolution |
|---|---|---|---|
| 2150 | Duplicate IRN | Attempting to register a document again which is already registered and IRN is generated. | Don’t fire the same request simultaneously. This results in one request giving the error as ‘Duplicate IRN request’. Best way to avoid firing of IRN request repeatedly for the same request, is update in your system with IRN number when the response comes back. Next time check the IRN, if it is not there, then fire for IRN. |
| 2172 | For intra state transaction IGST amounts is not applicable for item – {0} and Sl. No {1} , only CGST and SGST amounts are applicable. | IGST amount is being passed for Intra State transaction where as CGST and SGST are applicable. | Please check the applicable taxes for current transaction. If the State code of Point of Supply (POS) of recipient is same is state code of Supplier, then CSGT and SGST applies. However, under exception circumstances as per rule if IGST is applicable for intrastate transaction, then pass the ‘IGST_on_IntraState_Supply’ flag as ‘Y’ with IGST value so that system can process your request. |
| 2176 | Invalid HSN code(s)-{0} | Wrong HSN code is being passed | Pl check the HSN code being passed and Cross-check the correctness of HSN code on e-invoice portal. Still, if you feel it is correct, then please send the details to the helpdesk for verification at e-invoice system side. |
| 2182 | Taxable value of all items must be equal to total taxable value. | Sum of taxable amounts of all items should be equal to invoice level taxable amount. | Please check the request payload for the taxable value validation. Total Taxable Value = Taxable value of all line items |
| 2189 | Invalid total Invoice Value | Invoice level total value has not been calculated as per the passed values. | Invoice level total value is equal to totals of all the total item value plus other charges minus discount with tolerance limit of +/- One. Pl refer to the validations in sandbox portal. |
| 2193 | AssAmt value should be equal to (TotAmt – Discount) for HSN – {0} and Sl. No {1} | Incorrect assessable amount is passed for the specified item. | For the specific item, assessable amount should be arrived at by deducting discount from total amount. |
| 2194 | Invalid total item value for HSN – {0} and Sl. No {1}. | Total item value passed is incorrect. | Total item value should be sum of assessable value, all tax and cess values, other charges with tolerance limit of +/- One. Please refer to the validations in the portal. |
| 2211 | Supplier and recepient GSTIN should not be the same. | Same GSTIN has been passed for Supplier and Buyer GSTIN. | Self generated Invoice are not allowed for e-invoice generation. |
| 2212 | The recepient GSTIN cannot be URP for supply type {0}. | Un Registered Person (URP) is passed wrongly for B2B type of transaction. | For this type of transaction, actual GSTIN needs to be passed. |
| 2227 | SGST and CGST Amounts should be equal for HSN – {0} and and Sl. No {1} | For the specified item, CGST and SGST amounts are not equal | CGST and SGST amounts should be same for the specified item. |
| 2233 | Duplicate SI nos are not allowed in items. | Duplicate serial number for the items has been sent in the item list. | The serial number of the items in the item list should be unique in an invoice. |
| 2234 | Invalid SGST and CGST Amounts for HSN – {0} and Sl. No {1}. | Wrong SGST and CGST amounts are passed for the specified item in the item list. | Correct values for the SGST and CGST amounts have to be passed. |
| 2235 | IGST amount given with HSN -{0} and Sl. No {1} is Invalid. | Wrong IGST amount is passed for the specified item in the item list. | Correct values for the SGST and CGST amounts have to be passed. SGST and CGST values should be equal to [taxable value X tax rate / 2] for that line item with tolerance limit of +/- One. |
| 2240 | Invalid GST rate for HSN -{0} and Sl. No {1}. | Wrong GST rate is passed for the specified item in the item list. | Correct value for the GST rate has to be passed. Standard tax Rates are 0, 0.5, 1, 2, 3, 5, 12, 18, 28 |
| 2244 | Recipient pincode is mandatory for transaction -{0} | Recipient PIN code is missing for the specified transaction type. | For the specified type of transaction, PIN code is mandatory under Recipient details. |
| 2265 | Recepient GSTIN state code should be same as the sate code passed in recepient details. | The state code passed and first two digits of the GSTIN passed in the Recipient details do not match. | In the Recipient details, first two digits of the GSTIN should match the state code passed. |
| 2275 | Recepient PIN code should be 999999 for direct export. | PIN code under Recipient Details has been passed as other than 999999 for specified type of transactions. | 999999 as PIN code should be passed under Recipient Details for specified type of transactions. |
| 3028 | GSTIN is not present in invoice system | Recipient GSTIN is invalid or does not exist in e-invoice system | Check the correctness of the GSTIN. If you are sure that it is valid, Pl use the ‘Sync GSTIN from GST CP’ API to get it pulled from the GST Portal. If it is available in GST portal, it will return you with the details. If you get the details, then you can re-fire your request to generate the IRN. If you are not able to verify through API, you can go to einvocie1.gst.gov.in portal and use the ‘Tax Payer / GSTIN’ option in search menu to check the status manually from GST Portal and use ‘Update’ button to get it updated from GST Common Portal. If you are satisfied with result, you can re-fire the request. |
| 3029 | GSTIN is not active | GSTIN is inactive or cancelled by department or tax payer. | Check the correctness of the GSTIN and its status. If you are sure that it is active, Pl use the ‘Sync GSTIN from GST CP’ API to get it verified from the GST Portal. If it is active at GST portal, it will return you with the new status. If you get the status as ‘Active’, then you can re-fire your request to generate the IRN. If you are not able to verify through API, you can go to einvocie1.gst.gov.in portal and use the ‘Tax Payer / GSTIN’ option in search menu to check the status manually from GST Portal and use ‘Update’ button to get it updated from GST Common Portal, if required. If you are satisfied with result, you can re-fire the request. |
Error Code 1: GSTR Validation Error
This error occurs when the data entered in the GSTR (GST Return) form does not match the portal’s predefined validation criteria. It may result from missing or incorrect details in various sections of the return.
Error Code 2: Invoice Mismatch Error
Invoice mismatch errors occur when the details of outward supplies declared in GSTR-1 (Outward Supply Return) do not match the corresponding inward supply details declared by the recipient in GSTR-2 (Inward Supply Return).
Error Code 3: Non-Filing of GST Return
Businesses are required to file GST returns regularly, even if there are no transactions during a specific period. This error code indicates the non-filing of mandatory GST returns.
Error Code 4: Input Tax Credit (ITC) Mismatch
ITC mismatch occurs when the ITC claimed by a taxpayer in their GSTR-3B (Summary Return) does not match with the details uploaded by their suppliers in their GSTR-1 and GSTR-2.
Error Code 5: HSN (Harmonized System of Nomenclature) Code Error
The HSN code is a crucial element in GST returns as it helps classify goods and services. This error code arises when the declared HSN codes do not match the prescribed format or are inaccurate.
How to Resolve GST Error Codes
Correcting GSTR Data
- To resolve GSTR validation errors, review the return thoroughly and ensure all relevant fields are correctly filled with accurate information.
Rectifying Invoice Discrepancies
- Cross-check the invoices uploaded in GSTR-1 and GSTR-2 and rectify any discrepancies in the declared outward and inward supplies.
Filing Pending GST Returns
- If you encounter a non-filing error, promptly file the pending GST returns to comply with the regulations.
Reconciling ITC Mismatch
- Reach out to suppliers to reconcile ITC discrepancies and update the correct ITC details in GSTR-3B.
Ensuring Accurate HSN Codes
- Verify and update the correct HSN codes for goods and services to avoid HSN code-related errors.
Tips to Avoid GST Error Codes
Regularly Reviewing GST Returns
- Conduct regular reviews of GST returns before filing to identify and correct potential errors.
Maintaining Accurate Records
- Keep comprehensive records of all transactions, invoices, and relevant documents to ensure accurate reporting.
Seeking Professional Assistance
- When in doubt or facing persistent errors, seek guidance from tax professionals or GST experts to navigate complex issues effectively.
Conclusion
GST error codes are vital indicators that help businesses identify and rectify discrepancies in their GST returns. By understanding the common error codes and following the steps to resolve them, businesses can ensure compliant and accurate GST filings. Regularly reviewing returns, maintaining precise records, and seeking professional assistance when needed will contribute to a seamless and error-free GST filing experience.