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Common errors – e-Invoicing

Updated on :  

08 min read.

All registered taxpayers under GST with turnover greater than Rs.500 crore must follow e-invoicing from 1st October 2020. Likewise, taxpayers with a turnover greater than Rs.100 crore were required to follow the same from 1st January 2021. Accordingly, from 1st April 2021, taxpayers with more than Rs.50 crore of annual turnover must comply with the e-invoicing system.

Taxpayers may face errors while reporting the invoices to IRP. This article explains the common errors while reporting the invoices to IRP and resolution for the same. E-invoicing errors can be avoided with ClearTax e-Invoicing Solution, Fast, Dependable and Affordable! Visit our website link- einv.cleartax.in

Latest Update

30th June 2021
The CBIC has issued a notification seeking to waive the penalty imposed on non-compliance of dynamic QR code provisions for B2C invoices between 1st December 2020 and 30th September 2021.

1st June 2021
CBIC has notified vide Central Tax Notification no.23 dated 1st June 2021 that the e-invoicing system shall not apply to a government department and local authority.

30th March 2021

The CBIC has issued a notification seeking to waive the penalty imposed on non-compliance of dynamic QR code provisions for B2C invoices between 1st December 2020 and 30th June 2021, provided the said person complies with the provisions of the said notification from 1st July 2021.


E-invoicing Error code

E-invoicing Error message

Reason for E-invoicing Error

Resolution

2150

Duplicate Invoice Reference Number

Taxpayer 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. Only if the IRN is not received, resend the request.

2172

For intra-state transactions, IGST amounts are not applicable for specified items, only CGST and SGST amounts are applicable.

IGST amount is entered for intra-state transactions instead of CGST and SGST.

Recheck the tax applicability for the transaction. In case the State code of Point of Supply (POS) of the recipient and the supplier is the same, then CGST and SGST are applicable. 

Under exceptional cases, if IGST is applicable, then enter the ‘IGST’ amount and flag intra-state transaction as ‘Y’.

2176

Invalid HSN code(s)-{0}

Incorrect HSN code is entered in the invoice.

Cross-check the HSN code on the e-invoice portal. One can also confirm the HSN by sending the same to the help desk for confirmation.

2182

The taxable value of all items must be equal to the total taxable value.

If the total taxable value of the uploaded invoice doesn’t match with individual line items’ total taxable values.

Recheck whether

Total taxable value = taxable value of all the individual line items in the uploaded invoice.

2189

Invalid total invoice value

If the total invoice value of the uploaded invoice doesn’t match the total individual line items.

Recheck whether

Total invoice value = value of all the individual line items in

After considering other charges and discounts with a tolerance limit of (+/-) one, the uploaded invoice is uploaded.

2193

AssAmt value should be equal to (TotAmt – Discount) for HSN – {0} and Sl. No {1}

Incorrect assessable amounts are entered for that particular item.

For that particular item, the assessable value should be calculated by reducing the total amount’s discount.

2194

Invalid total item value for HSN – {0} and Sl. No {1}.

Total item value entered is incorrect.

Ensure that item value should be the total of assessable value plus all taxes, cess and other charges.

2211

Supplier and recipient GSTIN should not be the same.

Same GSTIN is provided for the supplier and buyer.

Self-generated invoices are ineligible for e-invoice generation.

2212

The recipient GSTIN cannot be URP for supply type {0}.

Invoices related to unregistered persons are entered as a B2B transaction.

Enter actual GSTIN.

2227

SGST and CGST amounts should be equal for HSN – {0} and Sl. No {1}

For the particular item, CGST and SGST amounts are not matching.

Ensure that CGST and SGST amounts should be equal.

2233

Duplicate SI nos are not allowed in items.

Duplicate serial numbers are issued for different items in the item list.

Unique serial numbers should be allotted to each line item.

2234

Invalid SGST and CGST amounts for HSN – {0} and Sl. No {1}.

Incorrect SGST and CGST amounts are entered for the specified item.

Ensure that correct amounts for the SGST and CGST are entered.

2235

IGST amount given with HSN -{0} and Sl. No {1} is invalid.

Incorrect IGST amount is passed for the specified item in the item list.

Ensure that SGST and CGST = (taxable value (x) tax rate/2) for each line item. There is a tolerance limit allowed of +/- 1.

2240

Invalid GST rate for HSN -{0} and Sl. No {1}.

Incorrect GST rate is entered.

Ensure that the correct GST rate is entered for each line item.

2244

Recipient pincode is mandatory for the transaction -{0}

If the recipient PIN code is missing.

Provide recipient PIN code.

2265

Recipient GSTIN state code should be the same as the state code passed in recipient details.

If the state code and the first two digits of the GSTIN do not match the recipient details.

Under the recipient details, the first two digits of the GSTIN should match with the state code entered.

2275

Recipient PIN code should be 999999 for direct export.

For export transactions, PIN code for recipient details should be 999999.

Ensure that the PIN code entered is 999999 for only specified transactions.

3028

GSTIN is not present in the invoice system

The GSTIN of the recipient is not available in the e-invoice system.

Ensure the correctness of the GSTIN. If taxpayers are sure of its correctness, click on ‘Sync GSTIN from GST CP’ API.

  1. GSTIN available in the GST portal: On receiving the details, you can resend the IRN generation request.
  2. Verification through API failed: In this case, one can go to einvocie1.gst.gov.in portal and click on the ‘Taxpayer/ GSTIN’ option under the search menu to manually check the status. 

3029

GSTIN is not active

GSTIN is inactive/cancelled.

Ensure the correctness of the GSTIN. If taxpayers are sure of its correctness, click on ‘Sync GSTIN from GST CP’ API.

  1. GSTIN available in the GST portal: On receiving the details, you can resend the IRN generation request.
  2. Verification through API failed: In this case, one can go to einvocie1.gst.gov.in portal and click on the ‘Taxpayer/ GSTIN’ option under the search menu to manually check the status. 

Taxpayers can go through the above listed common error messages and the possible resolutions for smooth implementation of e-invoicing systems.

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