Taxpayers may need a ready reckoner of e-invoice error code list and solutions when they face errors while reporting the B2B invoices to IRP for generating e-invoices.This article lays down the list of common e invoice errors while reporting the invoices to IRP and the resolution for the same, just like GST error code.Latest Updates4th April, 2025With effect from June 1, 2025, IRP will treat invoice numbers as case-insensitive for IRN generation. All invoice numbers in any format will be converted to uppercase to avoid duplication and ensure consistency.10th May 2023CBIC notified the 6th phase of e-invoicing. Hence, taxpayers with ₹5 Cr+ turnover in any financial year from 2017-18 shall issue e-invoices w.e.f 1st August 2023.06th May 2023The GST department has deferred the time limit of 7 days to report the old e-invoices on the e-invoice IRP portals by three months. Further, the department is yet to announce the new implementation date.13th April 2023The GSTN released an advisory on 12th and 13th April 2023 stating that taxpayers with an annual turnover of Rs.100 crore and more must report tax invoices and credit-debit notes to the IRP within 7 days from the date of issue of the invoice/CDN from 1st May 2023.Common errors while generating e-Invoices under GSTFollowing is the e invoice error code list and resolutions-E-invoicing Error codeE-invoicing Error messageReason for E-invoicing ErrorResolution2150Duplicate Invoice Reference NumberTaxpayer uploading the same invoice which is already registered and IRN is generated.To avoid this error, don’t send the same request simultaneously. Wait for the IRN and update the system with the same.

‘How to generate e invoice’ has been one of the popular questions asked by many taxpayers. e-invoice is a B2B/B2G/export invoice reported by certain applicable GST-registered businesses with the e-invoice portal (GSTN), which must adhere to the standard format notified by the CBIC. This article will take you through the process of the generation of an IRN for e-invoice and also its workflow.Latest Updates4th April, 2025With effect from June 1, 2025, IRP will treat invoice numbers as case-insensitive for IRN generation. All invoice numbers in any format will be converted to uppercase to avoid duplication and ensure consistency.10th May 2023CBIC notified the 6th phase of e-invoicing. Hence, taxpayers having more than Rs 5 crore turnover in any financial year from 2017-18 shall issue e-invoices w.e.f 1st August 2023.06th May 2023The GST department has deferred the time limit of 7 days to report the old e-invoices on the e-invoice IRP portals by three months.

Businesses are charged GST on stock transfer. It is crucial to have strategy in place to reduce tax burgen as it is quite common in any business to transfer its stock to its other branches, units, depots, warehouses to cater to timely delivery orders from different geographical locations. What is stock transfer?Stock transfer means moving goods from one place to another place of business of the registered taxpayer entity, usually without consideration. For instance, if the factory attached to the head office moves inventory to its branch or warehouse, it is called stock transfer. There must be supporting purchase order that branch has raised for the stock transfer.GST on stock transferBefore GST regimeUnder the pre-GST scenario, inter-state or intra-state stock transfers were subjected to a levy of excise duty on the removal of goods. The same was not subject to VAT/ CST.

In the modern age, many electronic appliances have become part of basic needs. Every household has a fridge, washing machine, vacuum cleaner, chimney etc for the fulfilment of basic needs. We will discuss the impact of the GST rates on such appliances. We will also discuss the rates declared for electrical machinery.Tax rates on household electronic appliances in the Pre-GST regimeThe average VAT rate on most of household appliances is charged around 11-12.5% in most of the states. Excise duty is charged at the rate of 12.5% on household electronic appliances.

GSTR-9 is an annual GST return return filed by 31st December of the year following the particular financial year. GSTR-9 return contains sales, purchases and GST charged and paid on the same during the financial year. Registered taxpayers under GST must file GSTR-9 if their annual turnover limit exceeds Rs. 2 crores.As a finance leader and professional, you must have known that filing GSTR-9 is more than just consolidating GSTR-1, GSTR-2B and GSTR-3B filed during a financial year. It involves rigorous reconciliations and any short paid tax or excess tax credit claims must be settled with the government.

GSTR-4 is a return that must be filed by the taxpayers opting for Composition Scheme on an annual basis. Until the FY 2018-19, the return was filed every quarter which got replaced by CMP-08.Latest Updates10th July 2024In the 53rd GST Council meeting, the Council recommended that the deadline to file GSTR-4 for a financial year will be extended from 30th April to 30th June of the succeeding financial year from FY 2024-25 onwards. This change was notified in the CGST Notification 12/2024 dated 10th July 2024.What is GSTR-4?GSTR-4 is the annual GST Return that has to be filed by a composition dealer. Unlike a regular taxpayer who is required to furnish 2 monthly returns and an annual return (with certain exemptions), a dealer opting for the composition scheme is required to furnish one return every quarter in Form CMP-08 and Form GSTR 4 once a year by the 30th day of June, following the financial year.GSTR-4 due dateGSTR-4 is required to be filed on an annual basis.The due date for filing GSTR-4 is 30th of June following the relevant financial year. For example, the GSTR-4 for FY 2024-25 will be due by 30th June 2025. This change was notified in the CGST Notification 12/204 dated 10th July 2024.

Did you know “pro forma” is a Latin term, which means “for the sake of form” or “as a matter of form”?. If you receive a bill marked as a pro forma invoice, is it binding upon the seller, or does it have a time limit to act upon?. If you’re a supplier, you may have questions about whether the look of a pro forma invoice has changed under Goods and Services Tax (GST)?. This article will help you to clear all your doubts regarding the pro forma invoice.Meaning of Pro Forma invoiceA pro forma invoice is a document providing information regarding the particulars of the goods or services yet to be delivered to the buyer/customer. It details estimated prices of the available goods or services.

 While uploading the invoice details in GSTR-1 to the GST Portal, if the said details are processsed with errors, then the status will change to Processed with Error and the Error Report column will display a link to Generate error report. This error files are downloaded in JSON format. To make filing easier for the community of businesses and CAs, we have created a handy document with the known JSON errors faced by users, what each error means and their solutions. This article should also help you when you file future returns.Are you facing JSON errors while uploading invoices to the government portal while filing GSTR-1? While uploading your return through ClearGST, we provide you with an option to validate your invoices; through this validation, any invoice which bears any error will be summarized and presented to you in a downloadable report.Let’s understand each step in detailClick on ‘Validate data before Upload’A report will be downloaded on your computerAs you open this report, you will notice that it contains a list of all invoices which bear any error along with exact details of the errorThe invoices are segregated according to their nature of supplyAll errors are explained, along with appropriate action to be taken to rectify the error and the associated invoiceYou must rectify the error and again click on ‘Validate data before Upload’. Once the report has nil errors, you can proceed with uploading your dataIf you are facing JSON errors while uploading directly on the GST portal, read below for a complete explanation of each error and the solution to each error.Common JSON Errors in GSTR-1 Filing and Their SolutionsRead below for a detailed explanation of each error along with its respective solution:Error numberError descriptionExplanation of Errors & SolutionsRET191106Error in Json structure validationYour GSTIN mentioned in CT GST is wrongModify the GSTIN mentioned in CT GSTYour GSTIN mentioned in CT GST is rightReach out to gst-json-errors@cleartax.inRET191113The GSTIN is invalid. Please provide a valid GSTINThis is because you have mentioned an invalid GSTIN for your customer.

The implementation of GST brought significant changes to the compliance requirements for manufacturers. One of the most crucial aspects of GST compliance is the generation of e-way bills for the transportation of goods. Manufacturers must comply with e-way bill regulations when goods are being transported for job work, including sending raw materials or receiving finished products. This article explains the compliance requirements for manufacturers and how the e-way bill is applicable to job work scenarios.Latest UpdateFebruary 6, 2025As per Rule 138(14) of the CGST Rules, 2017, goods under Chapter 71 are exempt from mandatory E-Way Bill (EWB) generation. While the National Informatics Centre (NIC) previously allowed voluntary EWB generation for these goods, this option has now been withdrawn.

Any person making the taxable intra-state supply of goods/services with an annual aggregate turnover of more than Rs 20 lakh (Rs 40 or Rs 10 lakh, as may vary depending upon the supply and state/UT) or undertaking inter-state supply (without any threshold limited) are mandatorily required to obtain GST registration.GST registration number or GST identification Number (GSTIN) is a unique 15-digit number provided by the tax authorities to monitor tax payments and compliances of the registered person. Business needs different sets of documents depending upon the constitution of the business or the type of GST registration that they wish to obtain.Latest Update12th February 2025The GSTN has released an advisory regarding new Aadhaar and biometric authentication requirements for GST Registration. Applicants are divided into three categories:Applicants not opting for Aadhaar authenticationApplicants opting for Aadhaar Authentication with biometric verification requiredApplication Reference Number (ARN) non-generationApplicants must adhere to the advisory's instructions. For further information, please click hereConstitution of BusinessThe following documents are required to obtain GST registration depending on the types of business or constitution.(Individual/Company etc.)GST Registration Documents ListCategory of personsDocuments required for GST registrationSole proprietor / Individual– PAN card of the owner  – Aadhar card of the owner  – Photograph of the owner (in JPEG format, maximum size – 100 KB)  – Bank account details*  – Address proof**Partnership firm/ LLP– PAN card of all partners (including managing partner and authorized signatory)  – Copy of partnership deed  – Photograph of all partners and authorised signatories (in JPEG format, maximum size – 100 KB)  – Address proof of partners (Passport, driving license, Voters identity card, Aadhar card etc.)  – Aadhar card of authorised signatory  – Proof of appointment of authorized signatory  – In the case of LLP, registration certificate / Board resolution of LLP  – Bank account details*  – Address proof of principal place of business**HUF– PAN card of HUF  – PAN card and Aadhar card of Karta  – Photograph of the owner (in JPEG format, maximum size – 100 KB)  – Bank account details*  – Address proof of principal place of business**Company (Public/ Private/ Indian/ foreign)– PAN card of Company  – Certificate of incorporation given by Ministry of Corporate Affairs  – Memorandum of Association / Articles of Association  – PAN card and Aadhar card of authorized signatory. The authorised signatory must be an Indian even in case of foreign companies/branch registration  – PAN card and address proof of all directors of the Company  – Photograph of all directors and authorised signatory (in JPEG format, maximum size – 100 KB)  – Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (in JPEG format / PDF format, maximum size – 100 KB)  – Bank account details*  – Address proof of principal place of business***Bank account details: For bank account details, a copy of cancelled cheque or extract of passbook/bank statement (containing the first and last page) must be uploaded.