Resolving Frequent E-Invoicing Issues under GST: A Guide to Error Codes and Solutions
This article serves as a practical guide for taxpayers facing issues during e-invoice generation under GST. It comprehensively lists common error codes encountered when submitting B2B invoices to the Invoice Registration Portal (IRP). For each error, the guide provides detailed reasons and actionable solutions to help businesses resolve these issues efficiently. This resource aims to facilitate smoother e-invoicing compliance.
📖 3 min read read🏷️ e-Invoicing
Taxpayers often encounter various issues when submitting business-to-business (B2B) invoices to the Invoice Registration Portal (IRP) for e-invoice generation. This guide offers a comprehensive list of typical e-invoice errors and their respective solutions.
Latest Update A recent update, effective June 1, 2025, states that the IRP will process invoice numbers without regard to case when generating Invoice Reference Numbers (IRN). To prevent duplicates and maintain consistency, all invoice numbers will be automatically converted to uppercase. (Source)
Common Errors in E-Invoicing and Their Solutions
The following table outlines common e-invoice error codes, their reasons, and resolutions:
| E-invoicing Error Code | E-invoicing Error Message | Reason for E-invoicing Error | Resolution |
|---|---|---|---|
| 2150 | Duplicate Invoice Reference Number | This occurs when a taxpayer submits an invoice that has already been successfully registered and assigned an IRN. | To prevent this, avoid submitting identical requests simultaneously. Await the IRN and update your system accordingly. Only re-send the request if no IRN is received. |
| 2172 | IGST amounts are inappropriate for specified intra-state transactions, where only CGST and SGST apply. | The IGST amount was entered for an intra-state transaction instead of the correct CGST and SGST. | Review the tax applicability. If the Point of Supply (POS) state code for both the recipient and supplier is identical, then CGST and SGST are generally applicable. In specific exceptions where IGST applies, enter the IGST amount and mark the intra-state transaction as 'Y'. |
| 2176 | Invalid HSN code(s). | An incorrect HSN code was specified in the invoice. | Verify the HSN code on the e-invoice portal. For further confirmation, you can also send the HSN code to the help desk. |
| 2182 | The total taxable value of all items must align with the overall total taxable value. | The aggregate taxable value of the uploaded invoice does not match the sum of individual line item taxable values. | Confirm that the total taxable value is equivalent to the sum of the taxable values for all individual line items within the uploaded invoice. |
| 2189 | Invalid total invoice value. | The total invoice value in the uploaded document does not correspond to the sum of individual line item values. | Ensure that the total invoice value equals the sum of all individual line items, after accounting for additional charges and discounts, with a permissible tolerance of (+/-) one. |
| 2193 | Assessable amount (AssAmt) must be equal to (Total Amount – Discount) for the specified HSN and serial number. | The assessable amount entered for a specific item is incorrect. | For the relevant item, the assessable value should be determined by deducting any discounts from the total amount. |
| 2194 | Invalid total item value for the given HSN and serial number. | The total value entered for the item is incorrect. | Verify that the item value constitutes the sum of the assessable value, all applicable taxes, cess, and other charges. |
| 2211 | Supplier and recipient GSTIN cannot be identical. | The same Goods and Services Tax Identification Number (GSTIN) has been provided for both the supplier and the buyer. | Invoices that are self-generated are not eligible for e-invoice creation. |
| 2212 | The recipient's GSTIN cannot be 'URP' (Unregistered Person) for the specified supply type. | Invoices intended for unregistered persons were mistakenly entered as business-to-business (B2B) transactions. | Provide the actual GSTIN for the recipient. |
| 2227 | SGST and CGST amounts must be equal for the specified HSN and serial number. | The Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) amounts do not match for the particular item. | Confirm that the CGST and SGST amounts are identical. |
| 2233 | Duplicate serial numbers are prohibited for items. | The item list contains duplicate serial numbers assigned to different items. | Assign unique serial numbers to each individual line item. |
| 2234 | Invalid SGST and CGST amounts for the given HSN and serial number. | Incorrect SGST and CGST amounts were specified for the designated item. | Verify that the correct amounts for SGST and CGST have been entered. |
| 2235 | The IGST amount provided with the HSN and serial number is invalid. | An incorrect IGST amount was submitted for the specified item in the item list. | Ensure that SGST and CGST are calculated as (taxable value × tax rate/2) for each line item, with a permitted tolerance of +/- 1. |
| 2240 | Invalid GST rate for the specified HSN and serial number. | An incorrect GST rate has been entered. | Confirm that the accurate GST rate is specified for each line item. |
| 2244 | The recipient's PIN code is mandatory for the transaction. | The recipient's PIN code is missing. | Enter the recipient's PIN code. |
| 2265 | The recipient's GSTIN state code must correspond to the state code specified in the recipient details. | The state code and the initial two digits of the GSTIN do not align with the recipient's details. | In the recipient details, ensure that the first two digits of the GSTIN are consistent with the entered state code. |
| 2275 | For direct export, the recipient's PIN code must be 999999. | The recipient's PIN code for export transactions should be 999999. | Confirm that the PIN code 999999 is used exclusively for specified export transactions. |
| 2295 | The Invoice Reference Number (IRN) has already been generated and registered with the GSTN Lookup Portal by another IRP. | This error occurs if an IRN has already been generated by a different IRP, and the identical request is subsequently sent to NIC-IRP. | Verify that no invoice or document is simultaneously submitted to two distinct IRPs. Your ERP/billing system should incorporate appropriate validation mechanisms. |
| 3028 | The GSTIN is absent from the invoice system. | The recipient's GSTIN cannot be found within the e-invoice system. | Confirm the accuracy of the GSTIN. If certainty exists, use the ‘Sync GSTIN from GST CP’ API. Should the GSTIN be found on the GST portal, resubmit the IRN generation request. If API verification fails, manually check the status on the e-invoice portal by selecting the ‘Taxpayer/ GSTIN’ option under the search menu. |
| 3029 | The GSTIN is inactive. | The Goods and Services Tax Identification Number (GSTIN) is either inactive or has been canceled. | Verify the GSTIN’s accuracy. If confirmed, utilize the ‘Sync GSTIN from GST CP’ API. Should the GSTIN be available on the GST portal, you may resubmit the IRN generation request. If API verification fails, proceed to the e-invoice portal and manually verify the status via the ‘Taxpayer/ GSTIN’ search option. |
| 5002 | Validation Error: Invalid Reference Data. | This error can stem from various causes: invalid or incorrect invoice information (e.g., date, invoice number), technical issues with the IRP (such as server problems, connectivity issues, or software bugs), or using incompatible/outdated software versions. | To resolve, ensure e-invoice data is accurate and correctly reported. Resubmit with accurate invoice details. Perform a software update. If technical issues persist, contact the IRP authority for assistance. |
Taxpayers can refer to these common error messages and their potential solutions to ensure a seamless implementation of e-invoicing systems.
Further Reading
Frequently Asked Questions
What is the primary purpose of e-invoicing under GST in India?
The main objective of e-invoicing under GST in India is to standardize the reporting of invoices, reduce manual data entry errors, curb tax evasion, and streamline the overall compliance process for businesses.
Who is required to generate e-invoices under the current GST regulations?
As per current GST regulations, e-invoicing is mandatory for businesses whose aggregate turnover exceeds a prescribed limit in any preceding financial year. This limit has been progressively lowered over time, impacting more taxpayers.
What is an Invoice Reference Number (IRN) and why is it important?
An Invoice Reference Number (IRN) is a unique 64-character hash generated by the Invoice Registration Portal (IRP) for every e-invoice. It is crucial as it signifies the successful registration and validation of an invoice under the e-invoicing system.
Can an e-invoice be amended or cancelled after generation?
An e-invoice cannot be directly amended on the IRP after generation. However, it can be cancelled within a specified time limit (typically 24 hours). After this period, any changes require issuing a Debit Note, Credit Note, or an amendment through the GST portal.
What are the consequences of not generating an e-invoice when required?
Failure to generate a mandatory e-invoice can lead to penalties under the GST law, including fines and the invoice being deemed invalid. This can also impact the recipient's ability to claim Input Tax Credit (ITC).