Filing GST returns…?? As all GST returns have to be filed online only using either offline GST return tool or punching online on portal, it have all possibilities to get error if you have selected to upload the return using offline GST return tool using either “Excel template” or “CSV files”.
Unfortunately, GST return preparation tool will generate JSON file even if errors contain in the data entered but after uploading the same file on portal after some time you may get error status and you may get frustrated or even miss out the due date of filling the return.
I have complied possible error and suggestions while filing of GST returns;
|Sr.No.||Possible Error||Suggestion/Action to be taken|
|1||Jason file uploaded successfully with no error report but less invoices updated on GST portal||1. Values accepted only up to 2 decimal point. More than 2 decimal figures will not be updated on online portal. Round up values in this manner only
2. Cross tally total invoice numbers uploaded and reflected in online portal
3. This error is due to wrong GST number of customer in Jason file
4. Cross tally for total turnover details and aggregate turnover details as same is not reflected when Jason file is uploaded
|2||GST number is not correct||Utmost care must be taken while uploading the details in offline tool for GST numbers. It should be always validated well from GST portal|
|3||Error in Json structure validation||1. Punching of state name instead of selecting from dropdown in excel utility
2. Multiple tax rate in one invoice but same has punched with single line
3. Wrong Port code or Shipping bill number
4. In case of exports without payment of duty – selecting GST rate other than 0%
5. No special character should be present in any cell
i. Ensure that GSTIN is mentioned in the JSON file.
ii. Ensure that you have uploaded the most recent and correct JSON file in the GST Portal under the correct GSTIN.
iii. If the problem still persists, download the latest version of the GST Offline return tool or GST software and prepare the JSON file
|4||No Gross turnover details reflecting after uploading JSON file||Cross tally for total turnover details and aggregate turnover details as same is not reflected when Jason file is uploaded. You are required to punch the same online and save the same.|
|5||No documents issued reflected in Table no. 13||Cross tally for document issued during the period details (Table no.13) as same is not reflected when Jason file is uploaded. You have to update and save and wait for some time to update the same|
|6||No section data or Gross Turnover is available to process the request||If you’re filing a NIL return without any invoices, you need to punch in table no.8 all values to 0 (again) then save the return. Error will be resolved|
|7||The GSTIN is invalid. Please provide a valid GSTIN||1. Download JSON report and open in Word Doc
2. Search for the error number‘RET191113’
3. You will see the invoices where the issue has occurred.
4. Note the invoice numbers
5. Correct the GSTIN and then re-upload to GSTN portal
|8||The rate entered is not valid according to the Rate List||You must have not entered correct tax rates. Kindly round off the tax rate before uploading the same in excel utility or CSV file.|
|9||Invoice number does not exist. Please enter a valid Invoice number.||Invoice Number should be alphanumeric, a maximum of 16 characters in length, and can contain only ‘-’ or ‘/’ as special characters. Please check that all invoice numbers follow this format.|
|10||Invoice already exist with diﬀerent CTIN or same CTIN. Please delete the existing invoice and re-upload again||1. Check if the invoice is already uploaded on govt portal:
2. Ignore the error if the invoice is uploaded and you don’t need to make any changes
3. To make changes, delete the old invoice on the government portal.
4. Upload the changed invoice with proper JSON file
|11||Date is Invalid. Date of invoice cannot be before registration date.||1. This is possible that invoice date you have mentioned is earlier than the date on which your customer has obtained their GSTIN registration.
2. Delete the these invoices
3. Enter these invoices to B2C(S) section
4. Your client may not be eligible for ITC in such cases
Further, if you are finding out the error from JSON file (by opening it on word doc) below mentioned error list will be useful;
|Sr.No.||Error Description||Error Code|
|1||The GSTIN is invalid. Please provide a valid GSTIN||RET191113|
|2||No section data or Gross Turnover is available to process the request||RET191148|
|3||The rate entered is not valid according to the Rate List||RET191175|
|4||Date is Invalid. Date of invoice cannot be before registration date.||RET191114|
|5||Error in Json structure validation||RET191106|
|6||Do enter the correct shipping bill date that is on or after Invoice Date and on or before today’s date||RET191176|
|7||Invoice number does not exist. Please enter a valid Invoice number.||RET191115|
|8||Invoice already exist with diﬀerent CTIN or same CTIN. Please delete the existing invoice and re-upload again||RET191133|
|9||Original Invoice is Invalid. Original invoice cannot be tracked. Please enter correct invoice number and date.||RET191124|
|10||The Place of supply and state code of the Supplier should be diﬀerent for Inter State supply||RET191179|
Lastly, filing of correct return is utmost important in GST regime as it will affect the subsequent users returns. While filing of GST returns one must look for these errors and carefully eliminate these errors for successfully filing of GST returns without any errors.
Happy error free filing of returns.
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018