Return filing under Goods and Services Tax (GST) is becoming stringent day by day. Non-filing or wrong filing of GST returns results in severe outcomes like restrictions on availment of the input tax credit; restrictions on the filing of other related GST returns or even cancellation of GST registration. Article explained all about GSTR-1 filing common mistake done by registered vendors.
Here, we will deal with one of the important and mandatory return to be filed under GST in Form GSTR-1. In the present article, we will look into the basic briefing of GSTR-1 return and some common error/ mistakes which should be avoided while furnishing return in Form GSTR-1.
Filing GSTR-1 under GST
Return in Form GSTR-1 summarizes details of all the outward supplies undertaken by the registered person in the given period. It is a mandatory return to be furnished under GST by every registered person except for certain exceptions.
Particulars | Details | |
|---|---|---|
Details to be furnished in GSTR-1 | Details of outward supplies of the relevant tax period | |
The person liable to furnish GSTR-1 | Every registered person having an annual turnover exceeding INR 1.50 Crores | |
The person not liable to furnish GSTR-1 | Composition dealer; Input service distributor; Online Information and Database Access or Retrieval OIDAR suppliers; Taxpayer liable to deduct TDS on GST; Taxpayer liable to collect TCS on GST; and Non-resident taxable person. | |
Due date of furnishing of GSTR-1 return (quarterly/ monthly) | Particulars | Due dates |
Quarterly filing of GSTR-1 [Taxpayer having an aggregate turnover up to INR 5 Crores and opted under QRMP] | 13th of the month subsequent to the end of the respective quarter | |
Monthly filing of GSTR-1 [Taxpayer having an aggregate turnover more than INR 5 Crores or the taxpayer who has not opted under QRMP scheme under GST] | 11th of the month subsequent to the end of the respective month | |
Amendment of GSTR-1 return | There is no facility to amend any error/ mistake committed while furnishing a GSTR-1 return. Such error/ mistake can be rectified while furnishing the GSTR-1 return of the subsequent period. | |
Filing GSTR-1 | You have to avoid these mistakes
As noted above, there is no facility provided under GST to amend the GSTR-1 return. Accordingly, it is important to be more precise while GSTR-1 filing.
Following are the lists of some common errors/ mistakes which the registered person should avoid while furnishing return in Form GSTR-1.Non-filing of NIL GSTR-1 return
During the relevant period in case there are no transactions to be reported in GSTR-1, there is always a tempting misconception that GSTR-1, being NIL, is not required to be furnished for that relevant tax period.
However, importantly, filing of GSTR-1 return is mandatory even in case there are no transactions during the relevant tax period.
Resultantly, due to the non-filing of the NIL GSTR-1 return, the registered person will end up paying unwanted late fees. In order to avoid the same, the registered person should always keep in mind that filing of GSTR-1 is unavoidable/ mandatory even in case there are no transactions (NIL).Furnishing of the information under the incorrect head
Details of outward supplies carried out in the relevant tax period are required to be furnished in GSTR-1 based on the type of outward supplies like
- Taxable outward supplies to registered persons;
- Taxable outward supplies to unregistered persons;
- Zero-rated supplies and deemed exports; etc.
It is important to provide the details of outward supplies under the correct GST head. In the general case, it is noted that the registered person is concerned only about the correct reflection of total outward supplies in GSTR-1.
Notably, there are several occasions where the registered person has provided the details of outward supplies under the wrong head. One such common mistake is reflecting wrong details under zero-rated supplies and deemed exports. Such mistake of mentioning details of outward supplies under the wrong head should be avoided while filing a GSTR-1 return.Errors at the time of uploading invoice-wise data in GSTR-1
While furnishing invoice details in GSTR-1, the registered person needs to upload the details invoice-wise like date of invoice; invoice number; place of supply; GST rates; etc.
Tediously, invoice-wise details are to be furnished manually and hence there are high chances of committing mistakes while furnishing such important details.
Importantly, there is no facility available under GST to amend/ modify the errors committed while filing GSTR-1. Hence, it is important to be extra careful while furnishing invoice-wise details
Furnishing details of aggregate turnover
Section 2(6) of the Central Goods and Services Tax Act, 2017 defines the term ‘aggregate turnover’. Accordingly, it means all taxable supplies, export of goods/ services, exempt supplies and inter-state supplies of a person having the same PAN (to be computed on all India basis), however, excludes central tax, state tax, integrated tax, union territory tax and GST compensation cess.
Notably, at column 3(a) of GSTR-1, the registered person is required to furnish details of aggregate turnover in the preceding financial year. Accordingly, the registered person should not commit any error while furnishing such details.
Read more related article:
IFF in GST (Invoice Furnishing Facility) for Quarterly Filers
Dealing with Error: ‘Invoices Already Submitted’
Many times, Error: ‘Invoices Already Submitted’ appears while submitting GSTR-1 via EVC or DSC. The said technical glitch was not resolved by GSTN. However, the registered person can follow the below steps to avoid the same
STEP 1 – Go to ‘settings’ of the web browser’;
STEP 2 – Go to advance settings;
STEP 3 – Navigate to the privacy and security;
STEP 4 – Clear browsing data so as to delete the caches and cookies created from the beginning of the time;
STEP 5 – Go to settings and type cookies;
STEP 6 – All cookies will appear;
STEP 7 – Type GST in the search box;
STEP 8 – Deleted all the GST related cookies;
By following the above steps, one can successfully avoid the Error: ‘Invoices Already Submitted’ while filing GSTR-1.
Errors in GSTR-1 JSON and How to Solve Them
While GSTR-1 filing on the GST portal, it is possible that the taxpayers come across the GST error codes. Hence in this segment, we w have listed down all the possible GST error codes with their solutions.
These GST error codes appear on the screen when the taxpayer uploads his JSON on the GST portal.
List of GST Error Codes in GSTR-1 JSON and their solutions
RET191106 – Error in JSON structure validation
Meaning - The GSTN is unable to identify the uploaded JSON file, or there may be structural issues within the JSON file that was uploaded.
Solution - Ensure that the JSON file includes the GSTIN information, and verify that the uploaded JSON file is accurate and up-to-date on the GST Portal associated with the GSTIN.
RET191113 – The GSTIN is invalid. Please provide a valid GSTIN
Meaning:
It means that the GSTIN indicated in the JSON file differs from the GSTIN provided in the GST account or the customer's GSTIN.
Solution:
- Ensure that the correct GST account has been selected for uploading the JSON file.
- Verify the accuracy of the GSTIN entered in the GST tool, as it is utilized in generating the JSON file.
- Incorporate the GSTIN into the JSON file, save the file, and then upload it to the GST Portal.
- Confirm that the customer's GSTIN is valid.
RET191114 – Date is Invalid. Date of the invoice cannot be before the registration date.
Meaning:
The invoice date mentioned is earlier than the date when the customer received their GST registration or GSTIN. Only after receiving the GSTIN, the business becomes eligible to claim GST Input Tax Credit.
Solution:
Therefore, the invoice date should be after the GST registration date.
Consider changing the invoice type to B2C.
RET191115 – Invoice number does not exist. Please enter a valid invoice number.
Meaning:
The invoice number should not exceed 16 characters, and it must consist of alphanumeric characters, special characters such as hyphens, slashes (represented as '-' and '/'), and a unique combination for the Financial Year.
Solution:
- It is essential to have a GST invoice number on all invoices.
- If an invoice lacks an invoice number, assign a number as per the GST rules, and create the JSON file again. If an invoice is invalid, delete the corresponding item from the JSON file and re-upload it.
5. RET191124 - Original Invoice is Invalid
Meaning:
It is possible that the invoice details may have been entered incorrectly or omitted during the upload process.
Solution:
Verify which invoice number or credit/debit note is causing the error to determine the source of the problem.
6. RET191133 – Invoice already exists with different CTIN or same CTIN. Please delete the existing invoice and re-upload again.
Meaning:
It is possible that the user is attempting to upload an invoice that is already present on the GST portal.
Solution:
- Verify whether the invoice has already been uploaded on the GST portal or not. Additionally, check to ensure that there have been no modifications made to the invoice data since it was originally uploaded.
- If the invoice has already been uploaded, avoid making any changes to it.
- If changes must be made, first delete the original invoice present on the government portal. Then, upload the revised invoice along with the correct JSON file.
7. RET191148 – No section data or Gross Turnover is available to process the request
Meaning:
Missing details in the invoice uploaded
Solution:
If a NIL return is being filed without any invoices, then a different procedure must be followed, which involves manual filing at the GST portal. However, if a NIL return is being filed along with invoices, it is mandatory to upload the invoices before proceeding to the next step.
8. RET191150 – IGST is mandatory for interstate supply and CGST & SGST should not be present.
Meaning:
If SGST and CGST are incorrectly applied to inter-state supply or if IGST is incorrectly applied to intra-state supply, the invoice must be corrected using the error report provided in the software.
Solution:
- Ensure that the place of supply mentioned on the invoice is correct.
- To match the correct GST that is applicable, make changes in the place of supply mentioned on the invoice.
9. RET191175 – The rate entered is not valid according to the rate list
Meaning:
There are seven slabs for IGST rates, ranging from 0% to 28%. Similarly, there are seven slabs for CGST and SGST rates, ranging from 0% to 14%. It is important to ensure that the correct GST rate is mentioned on the invoice.
Solution:
To correct the error, ensure that the correct GST rate is mentioned on the invoice, without using the "%" symbol in the JSON file. Also, make sure that the CGST and SGST rates are equally divided and correctly mentioned on the invoice.
10. RET191176 – Do enter the correct shipping bill date that is on or after Invoice Date and on or before today’s date
Meaning:
Mismatch between the date on the shipping bill and the invoice.
Solution:
To address the error message "The date of the shipping bill specified on the invoice is prior to the date mentioned on the invoice", it is necessary to ensure that the invoice date comes before the date of the shipping bill.11. RET191179 – The Place of supply and state code of the Supplier should be different for Inter-State supply
Meaning:
In the JSON file, the place of supply for B2C large invoices and B2B invoices is specified next to the 'POS' label.
For inter-state supply, the place of supply must be in a different state than the supplier's state, while for intra-state supply, the place of supply must be in the same state as the supplier's state.
Solution:
- Verify the accuracy of the state code provided.
- For IGST collections, confirm that the place of supply (POS) code is different from the supplier's state.
- For SGST and CGST collections, ensure that the POS code matches the supplier's state.
Above mentioned 11 GST code errors are the frequently occurring errors in the JSON.
We have also consolidated other GST error codes briefly in the table below:GST Error Code | Meaning | Solution |
|---|---|---|
RET191205 – Tax amounts are not in line with the taxable value and the declared tax rate (Tax rate percentage). | Asks to edit the tax amount or taxable value | Round up the taxable value up to two decimal places |
RET291190-Checksum mismatch. Unable to process | checksum mismatch is preventing the processing of the GSTR-2 form. message suggests that the form has been saved with outdated information according to the GSTN. | The solution is to download the GSTR-2A form after making necessary corrections, and save it again. |
RET291109 – The GSTIN of the supplier is invalid | Invalid GSTIN of Supplier | Verify the GSTIN details of the supplier |
RET291106 – Error in JSON structure validation | The JSON file uploaded may not be recognized by GSTN due to structural errors or missing mandatory information such as the GSTIN number. | To resolve this issue, upload the latest and accurate JSON file to the appropriate GSTIN on the GST portal. |
RET291252 – Receiver is not allowed to accept modified invoices/notes. | The GSTN may have accepted a modified invoice, but it might not be processed immediately. | In order to have the values of the supplier accepted, the following steps should be taken: Visit the GSTN website. Reject the invoice. Upload the invoice again. |
RET291240 – If PoS and Receiver States are Different then Eligibility Should be None | Claiming Input Tax Credit (ITC) is NOT allowed by law if the place of supply mentioned on the invoice is different from the state of the GSTIN. If the ITC details are incorrect, they can be edited and re-uploaded. | To claim ITC, a new purchase invoice must be added that specifies the state as the place of supply, using a different invoice number. |
Gist of common error/ mistakes to be avoided while filing GSTR-1
No doubt, each and every detail furnished via GSTR-1 should be precise. However, following is the list of certain common error/ mistakes which is taken for granted by the registered person while filing GSTR-1
- Non-filing of NIL GSTR-1 return;
- Furnishing of outward supplies details under incorrect head;
- Errors at the time of uploading invoice-wise details;
- Furnishing details of aggregate turnover;
- Dealing with Error: ‘Invoices Already Submitted’.
Read more related articles:
GST Applicability in case of Breach of Contract, Liquidated Damages & Penalties
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