FAQs on Filing GSTR 1: Common Errors Faced by Tax Payers

We at ClearTax have come across many queries and error messages received by taxpayers. We have compiled a few of filing GSTR-1 common errors faced by taxpayers while filing GSTR 1.

1. Validation Error after submission of Amendment of Non-Core Application.

This error means that there’s a mistake in your basic information  While migrating, the Portal validated only name of PAN holder. Now the portal is validating entire data related to PAN such as date of birth, Aadhar details. Hence please verify all data in case you are receiving validation error.

2. Portal shows “System Error GSTIN NO. 34AAXXXXXXXX1ZX” when submitting TRAN-1 through EVC.

The issue is being fixed by GSTN In the meanwhile, you can use DSC mode of filing and avoid using EVC mode.

3. Validation Error after submission of Amendment of Non-Core Application.

This error means that there’s a mistake in your basic information.   While migrating, the Portal validated only name of PAN holder. Now the portal is validating entire data related to PAN such as date of birth, Aadhar details. Hence please verify all data in case you are receiving validation error.

4. The GST portal is showing “No authorised Signatory” when submitting GST return. 

The issue is being fixed by GSTN.

5. Few RC’s are shown as cancelled by tax authorities. They receive a message saying since your erstwhile registration is cancelled your GSTIN stands cancelled. 

Please contact the respective tax authorities and email helpdesk@gst.gov.in

6. Taxpayers are not able to offset duty liability due to presence of decimal value in Input Tax Credit taken from TRAN-1.

The issue is being fixed by GSTN.

7. Processing error shown in TRAN-1 while carrying forward the balance credit of Central Excise/Service Tax/VAT.

This will show if you have not included your earlier Registration Number (excise/VAT/service tax) details while migrating. In such case you may file “Non-core amendment” and register all your RC details and then submit TRAN-1.

8. I have received  an error “You have no summary to submit GSTR-1”

This message pops up if you have a nil return. Simply make sure you are putting in 0 in all the fields and file again.

9.I’m receiving an error while generating OTP.

This error maybe due to difference is your name as per GST portal and as per the GST software you are using. It may be something simple as a space or a full stop. For example, K.V. Rao may be entered as KV Rao in the GST software. Simply, change the name in the GST software so that it matches the name as per GST portal.

10. I cannot convert excel to JSON using government’s offline converter

Try one of the free online excel to JSON converters.

11. I received an error “Error in JSON validation”

Please check your GSTIN number.

12. Earlier date (Jul 1) is not allowed to be selected for an invoice. What should I do?

This is because, the date mentioned in invoice is earlier than your customer’s GST registration date. You should move the invoices to B2C section and delete the customer’s GSTIN mentioned in these invoices. Re-compute B2C summary. Re-upload to govt portal. Please note that your customer will not be able to get input tax credit in such cases since they were not registered for GST on those invoice dates.

13. Single invoices with multiple tax rates cannot be uploaded in offline utility.

Try manually entering the values

14. Offline utility does not allow file size more than 5MB.

Try breaking up the file into parts and upload each part separately.

15. I have filed GSTR-1 but not received ARN via mail or sms.

Please wait for some time. Many are facing the same issue. The ARN is getting generated after some time.

16. The Place of supply and state code of the supplier should be different for inter- state supply.

This arises if there is a mistake in treating a sale as inter-state or intrastate. Please recheck if it is an inter-state sale (sale to another state). Please also check if you have mentioned the customer’s state code correctly in place of supply.

17. IGST is mandatory for interstate supply and CGST and SGST should not be present.

This error follows the above error. If it is an inter-state sale, only IGST will apply. Remove CGST and SGST. If it is a sale in the same state then CGST and SGST will apply. Remove IGST.

18. Original Invoice is Invalid. Original invoice cannot be tracked. Please enter correct invoice number and date.

Please make sure that the invoice number mentioned in the Credit/Debit Note is already uploaded. If not uploaded, upload the invoice first and then the CDN.

19. The rate entered is not valid according to the rate list.

Invoice may contain non-GST tax rates or decimal rates. Remember the applicable rates are 0%, 0.25%, 5%, 12%,18%,28% . Don’t forget to halve the rates when CGST and SGST applies. CGST (& also SGST)- 0%, 0.125%, 2.5%, 6%, 9%, 14%.

20. I get an error “Invalid GSTIN ’08AABCM*****1ZO’”.

This means that you have entered incorrect GSTIN of your customer. Please check the GSTIN on government website.

21. I received an error in shipping bill date.

Please enter the correct shipping bill date. It must be on or after invoice date and on or before date of filing.