Resolving JSON Submission Errors for GSTR-2 Filing
This article outlines common JSON errors encountered by taxpayers when attempting to file GSTR-2 on the GST Portal. It provides a structured overview of error codes, their descriptions, and practical resolutions to facilitate a smoother filing process. The guide covers issues ranging from checksum mismatches and duplicate invoice numbers to invalid GSTINs and date-related discrepancies, offering clear steps to rectify each problem and ensure compliance.
📖 5 min read read🏷️ GSTR-2 Filing Errors
Many taxpayers, chartered accountants, and tax professionals frequently encounter JSON errors during the GSTR-2 filing process. This guide provides a straightforward table outlining common JSON errors and their respective solutions, helping users efficiently diagnose and resolve issues.
Overcoming JSON Upload Errors for GSTR-2 Invoices
This section details various JSON errors that may arise when uploading invoices to the GST Portal for GSTR-2 filing, along with their resolutions.
<ul><li><b>Error Code: RET291190 - Checksum Mismatch:</b> This error indicates that the GSTR-2 submission is based on outdated information. To resolve this, taxpayers should download the latest GSTR-2A, reconcile it with their records, and then re-save the GSTR-2 data before attempting to upload.</li><li><b>Error Code: RET291107 - Duplicate Invoice Number:</b> The invoice number provided has already been utilized by the supplier in GSTR-1 or GSTR-5. Taxpayers must assign a unique invoice number. Although provisional Input Tax Credit (ITC) can be claimed, the invoice number must be modified before re-uploading the document.</li><li><b>Error Code: RET291109 - Invalid Supplier GSTIN:</b> This error occurs when the Goods and Services Tax Identification Number (GSTIN) entered for the supplier is incorrect. Users need to verify and input the accurate GSTIN for the supplier.</li><li><b>Error Code: RET291106 - JSON Structure Validation Error:</b> This error signifies an issue with the underlying structure of the JSON file.</li><li><b>Error Code: RET291252 - Modified Invoice Acceptance Restriction:</b> The GSTN system prevents a receiver from immediately accepting an invoice that was previously modified and then accepted. To accept the supplier's original values, the taxpayer should reject the modified invoice on the GSTN portal and then re-upload it.</li><li><b>Error Code: RET291206 - Invalid Eligibility Type:</b> This error typically arises when the Place of Supply (PoS) has been altered within the invoice.</li><li><b>Error Code: RET291241 - Invalid UQC Value:</b> The Unit Quantity Code (UQC) provided in the invoice is not recognized by the GSTN system. Taxpayers must update the UQC to one from the approved list and re-upload the invoice.</li><li><b>Error Code: RET291113 - Invoice Date Precedes Receiver Registration:</b> This error indicates that the invoice date is earlier than the receiver's GST registration date. The invoice date must be changed to fall on or after the receiver's GST registration date, and then the invoice should be re-uploaded.</li><li><b>Error Code: RET291119 - Duplicate Invoice in Payload:</b> The system has detected a duplicate invoice within the uploaded data.</li><li><b>Error Code: RET291240 - Place of Supply and Receiver State Mismatch:</b> Under GST law, Input Tax Credit (ITC) cannot be claimed if the Place of Supply (PoS) on the invoice does not match the receiver's GSTIN state. Taxpayers have two options: 1. Edit the invoice to mark the ITC as ineligible and re-upload. 2. To provisionally claim credit, reject the existing invoice and add a new purchase invoice with the correct state as the place of supply, ensuring a unique invoice number.</li><li><b>Error Code: RET291131 - Invalid Invoice Date for Tax Period:</b> The purchase invoice date must fall within the relevant tax period and not be older than 18 months. For instance, if filing GSTR-2 for July, the invoice date should be between July 1st and July 31st. Verify that the purchase invoice date is correctly aligned with the return period.</li><li><b>Error Code: RET291114 - Invoice Date Precedes Supplier Registration:</b> This error occurs when the date on the invoice is prior to the supplier's GST registration date. The invoice date must be adjusted to be on or after the supplier's GST registration date, and then the invoice should be re-uploaded.</li></ul>Further Reading
Frequently Asked Questions
What is GSTR-2?
GSTR-2 was formerly a monthly return for inward supplies (purchases) of goods and services. However, its filing has been suspended, and most of the information is now auto-populated in GSTR-2B based on supplier GSTR-1 filings.
What is the purpose of GSTR-2A?
GSTR-2A is a purchase-related tax return that is auto-generated for every registered person. It reflects the details of inward supplies received from various suppliers during a month, based on their GSTR-1 filings. It is used for reconciliation purposes.
How can I reconcile my GSTR-2 data?
Reconciliation of GSTR-2 (or GSTR-2B) involves comparing the purchase data recorded in your books of accounts with the details auto-populated from your suppliers' GSTR-1 forms. Discrepancies should be identified and resolved with suppliers or adjusted in subsequent returns.
What is Input Tax Credit (ITC) under GST?
Input Tax Credit (ITC) refers to the credit a taxpayer receives for taxes paid on inputs used in business. It allows businesses to reduce their tax liability by deducting the GST paid on purchases from the GST collected on sales.
Can I edit an invoice on the GST Portal after it's been uploaded?
While certain modifications might be possible depending on the stage and type of return, the GSTN system has specific rules about accepting modified invoices, especially if they were previously accepted. Often, rejection and re-upload with correct details is the prescribed method.