How to tackle errors while filing GST Returns?

how-to-tackle-errors-while-gst-filing

Goods and Services Tax (GST) Returns can be filed online with JSON File on the GST Portal.

In our recent update, we have already shared on how to convert JSON File to excel format. In case you face any issues you can follow the procedure mentioned in the update.

Here we will illuminate common errors occur while filing GST Returns and how you can tackle them:

 

1. Error in JSON File – Error Code RET191106

 

This error will appear while uploading a JSON File on the GST Portal when JSON File is not recognized or some structural error in JSON File.

You can solve this error by keeping a check on the following:

  • Make sure that GSTIN is mentioned in the JSON File.
  • You should upload most recent JSON File with correct GSTIN.
  • In case the error still lingers, you can download the latest version of GST software and prepare the JSON File.
  • You can also contact the GST Software provider for any support.

 

2. Invalid GSTIN – Error Code RET191113

 

The error message for this will be “The GSTIN is invalid. Please provide a valid GSTIN”. Reason being the GSTIN mentioned in the JSON File does not meet the GSTIN of the customer.

Solution to this is quite simple:

  • Make sure that JSON File uploaded is uploaded to correct GST account.
  • Make sure that GSTIN mentioned in GST Software is correct for preparing JSON File.
  • You can easily change the GSTIN in JSON File, save and then again try uploading it.
  • It is compulsory that GSTIN’s of the customer is valid.

 

3. Invalid Invoice Data – Error Code RET191114

 

This error will show a message saying “Date is Invalid. Date of the invoice cannot be before registration date”.

According to this, the date mentioned on the invoice is prior to the GST Registration of the customer. The customer, in this case, a customer will not be eligible to claim input tax credit.

Therefore, the date of the invoice must be changed to the date after GST Registration is done.

Solution:

  • Invoice must be after the date of GST Registration.
  • Invoice type must be changed to B2C.

 

4. Invalid invoice Number – Error Code RET191115

 

The error message, in this case, will be “Invoice number does not exist. Please enter a valid invoice number”.

In this case, the JSON file uploaded would not have an invoice number or an invoice number that is acceptable as per GST invoice rules.

These can be rectified by following:

  • All the invoices must have GST invoice number.
  • In case there is no invoice number on the invoice, it must be assigned with reference to GST and then re-create the JSON File.
  • In case any invoice is invalid, delete it from the JSON and re-upload.

 

5. Invalid GST Rate – Error Code RET191175

 

“The rate entered is not valid according to the rate list” is the message that will appear in this case. One should check that all the invoices are carrying valid GST Rates.

The solution for the same will be as under:

  • All invoices must have correct GST Rates.
  • % should not be mentioned with the GST rates in the JSON File.
  • CGST and SGST rates must be broken down and mentioned correctly.

 

6. Invalid place of supply – Error Code RET191179

The message will be “The place of supply and state code of the supplier should be different for interstate supply”.

It is essential to know that the JSON file has the correct place of supply and the state code mentioned in the Place of Supply is correct.

The remedy for the same will be:

  • Make sure that all the invoices have correct State code in the JSON File.
  • Make sure if POS code is different from the supplier’s state when IGST is collected
  • Check if POS code is the same as the supplier’s state when CGST and SGST are collected.

 

7. Invalid Tax Type – Error Code RET191150

 

The error that is shown in this case will be “IGST is mandatory for interstate supply and CGST & SGST should not be present.”

This message would be shown when IGST is not mentioned correctly for intra-state supply and CGST and SGST is wrongly mentioned for inter-state supply.

The solution for this message will be:

  • Use the error report on LEDGERS GST Software to fix the incorrect invoice.
  • Invoices must have the proper place of supply.
  • Change place of supply must match with the GST charged.

 

Note – Please note that the above article is for education purpose only. This is based on our interpretation of laws which may differ person to person. Readers are expected to verify the facts and laws.

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