Invalid Summary Payload in GSTR 9

The GST portal is a robust yet complex web application with many functionalities and features related to registration, return filing, tax payment, refund claims, and other compliance issues. The portal lists different error codes and solutions to them. Some error messages, like ‘Invalid Summary Payload,’ remain unresolved. Understanding such system-generated error messages is essential to navigating through the portal effectively. 

This article discusses one of those error messages that many taxpayers may encounter while submitting GSTR-9.  

What is the Invalid Summary Payload Error?

‘Invalid Summary Error’ is a system-generated error message in the GST portal that taxpayers may encounter while manually uploading a JSON file to the GST portal for GSTR-9 return submission.

This error message rarely appears when offline utilities, like Excel-based tools, are used to prepare declarations in JSON format. However, the message may sometimes appear once the taxpayer tries to upload the offline-validated data in JSON format.

Causes of the ‘Invalid Summary Payload’ error

A ‘Payload error’ in the JSON data structuring means an existence of syntax error in data. Some of the standard syntax errors can be:

• missing quotation marks 
• incorrect data types 
• unbalanced brackets 
• Maximum digit restrictions for values 

The primary reason (as known so far) behind the ‘Invalid Summary Payload’ is a mismatch in data format. 

The GST portal maintains certain restrictions on the size of the numeric and decimal values in data field submission forms. As per such restrictions, the system accepts values of a maximum of 14 digits without decimals for any data field requiring numeric values. This means that if there is a decimal value in the data, the taxpayer should round it to the nearest whole number. Besides, if the value size exceeds 14 digits, the system may show an ‘Invalid Summary Payload’ error. 

Such errors may also occur when taxpayers let offline tools directly auto-populate online forms in the portal. Unless specified in the formula, Excel-based offline tools can generate several decimal values to represent fractions. When these tools directly auto-populate online forms, the decimal values in the JSON file create a ‘payload error’ during data structuring. 

Besides, an ‘Invalid Summary Payload’ error can also occur if a taxpayer leaves a field empty for nil values. The portal requires taxpayers to input ‘0’ for nil values. 

Impact of the error on filing

The GST portal includes a list of error messages with explanations about the reasons and solutions. However, unspecified JSON file format errors, like ‘Invalid Summary Payload’, are not mentioned in the portal’s error documentation. It has several implications: 

• Unnecessary delay in filing returns 
• Penalties for submitting returns beyond the due date
• Restrictions on using the portal for regular GST-related work 

Steps to resolve the error

If you see an invalid summary payload error while GSTR 9 filing, the following steps can help resolve the error: 

1. Check decimal places in the values you have entered or auto-populated. It is essential to ensure that all numeric values adhere to GSTN-specified formats. As per the GSTN guidelines, values like monetary amounts should typically have two decimal places unless specified otherwise.
2. If you have chosen the auto-population option, check the numeric format in the source data (like offline tools using an Excel file) and make adjustments in the source data file. 
3. Check the limitations about the digit length of a numeric value and make sure that a value does not exceed 15 digits or does not contain non-numeric characters. 
4. If the problem persists, contact the GSTN technical support team for guidance or escalate the issue for a solution. 

While using offline tools, it is essential to use only the GSTN-approved tools and follow the data format-related restrictions and limitations GSTN maintains.

Read more:
How to file GSTR-9 Annual Return
How to File Form GSTR-9C
How to file GSTR-9 offline?
Different types of JSON errors while filing GSTR-9C