Addressing Frequent Errors in GSTR-1 Submissions for Taxpayers

Taxpayers frequently encounter various questions and error messages during the GSTR-1 filing process. This article addresses several common issues taxpayers face when submitting their GSTR-1 returns.

Common GSTR-1 Filing Challenges

1. A validation error occurring after amending a non-core application indicates an issue with your fundamental information. Initially, the portal only verified the PAN holder's name during migration. However, it now validates comprehensive PAN-related data, including date of birth and Aadhaar details. Therefore, if you receive this error, meticulously confirm all your registered information.
2. If the GST portal displays a 'System Error GSTIN NO.' when attempting to submit TRAN-1 via EVC, be aware that the Goods and Services Tax Network (GSTN) is actively working to resolve this problem. During this period, taxpayers are advised to use the Digital Signature Certificate (DSC) method for filing instead of the Electronic Verification Code (EVC) mode.
3. When a validation error appears after submitting a non-core application amendment, it signals an error in your foundational details. The portal, which initially validated only the PAN holder's name during migration, now scrutinizes all PAN-related data like date of birth and Aadhaar. Therefore, taxpayers should meticulously check all their information if this validation error occurs.
4. If the GST portal shows 'No authorised Signatory' during GST return submission, this issue is currently under resolution by the GSTN.
5. If some Registration Certificates (RCs) appear as cancelled by tax authorities, accompanied by a message stating GSTIN cancellation due to previous registration cancellation, individuals should reach out to the relevant tax authorities. Additionally, contact the helpdesk at helpdesk@gst.gov.in for assistance.
6. When taxpayers face difficulty offsetting duty liability because of decimal values in Input Tax Credit (ITC) claimed from TRAN-1, this specific issue is currently being addressed by the GSTN.
7. A processing error during TRAN-1 submission, specifically when carrying forward Central Excise, Service Tax, or VAT credit, often occurs if previous Registration Numbers (for excise, VAT, or service tax) were not provided during migration. To resolve this, file a 'Non-core amendment' to register all your prior Registration Certificate (RC) details before re-submitting TRAN-1.
8. The error message 'You have no summary to submit GSTR-1' typically appears when filing a nil return. To resolve this, ensure all relevant fields are populated with '0' values, and then attempt to file the return again.
9. An error during OTP generation could stem from a mismatch in your name between the GST portal and the GST software being utilized. Minor discrepancies, such as an extra space or a missing full stop (e.g., 'K.V. Rao' versus 'KV Rao'), can cause this. Correct the name in your GST software to precisely match the spelling and format on the GST portal.
10. If the government's offline converter fails to convert an Excel file to JSON, consider using one of the readily available free online Excel to JSON converters.
11. Upon encountering an 'Error in JSON validation,' the primary step should be to verify the accuracy of your GSTIN number.
12. If an invoice date cannot be selected, it is likely due to the date preceding your customer's GST registration date. To rectify this, transfer such invoices to the B2C section and remove the customer's GSTIN from them. Subsequently, recalculate the B2C summary and re-upload it to the government portal. Be aware that the customer will not be eligible for input tax credit for these invoices as they were not GST-registered on the specified dates.
13. The offline utility does not support uploading individual invoices that contain multiple tax rates. In such scenarios, the values should be entered manually.
14. Since the offline utility has a 5MB file size limit, large files must be split into smaller segments. Each part should then be uploaded individually.
15. If you have filed GSTR-1 but have not yet received the Acknowledgment Reference Number (ARN) via email or SMS, exercise patience. This is a common issue, and the ARN typically generates after a short delay.
16. For inter-state supplies, the place of supply and the supplier's state code must differ. This error often indicates incorrect classification of a sale as inter-state or intra-state. Double-check if the transaction truly involves a sale to another state. Additionally, ensure the customer's state code is accurately entered in the place of supply field.
17. For inter-state supplies, Integrated Goods and Services Tax (IGST) is mandatory, and Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) should not be applied. This error is often linked to the previous one. If the transaction is an inter-state sale, apply only IGST and remove CGST and SGST. Conversely, if it is an intra-state sale (within the same state), apply CGST and SGST, and remove IGST.
18. The error 'Original Invoice is Invalid' or 'Original invoice cannot be tracked' suggests an incorrect invoice number or date. Verify that the invoice number cited in the Credit/Debit Note has already been uploaded. If not, the original invoice must be uploaded before submitting the Credit/Debit Note.
19. An 'invalid rate' error means the tax rate on your invoice does not align with the official GST rate list, potentially due to non-GST rates or incorrect decimal values. Recall that the standard applicable GST rates are 0%, 0.25%, 5%, 12%, 18%, and 28%. When CGST and SGST are applied, these rates are halved, resulting in CGST (and SGST) rates of 0%, 0.125%, 2.5%, 6%, 9%, and 14%.
20. Receiving an 'Invalid GSTIN' error, such as '08AABCM*****1ZO', indicates that an incorrect GSTIN was entered for your customer. Verify the GSTIN's accuracy by checking it on the official government website.
21. An error regarding the shipping bill date requires entering the correct date, which must logically fall on or after the invoice date and on or before the date of filing the return.