Introduction

Filing GSTR 1 is a crucial task for taxpayers, yet many encounter various challenges during the process. This article aims to highlight common errors that often arise and provide actionable solutions for taxpayers to ensure a smooth filing experience.

Common GSTR 1 Filing Errors

1. Validation Error after Amendment Submission

When you submit an amendment for a non-core application, receiving a validation error indicates inaccuracies in your basic information. The GST portal validates all details linked to your PAN, including date of birth and Aadhar details. Always double-check these details if you encounter this error.

2. System Error with TRAN-1 Submission

If you experience a system error when submitting TRAN-1 through EVC, it’s advisable to switch to using the DSC mode for filing. This issue is known and is being addressed by GSTN.

3. No Authorised Signatory Error

This problem arises when there is no authorized signatory attached to your account. GSTN is actively working to resolve this issue.

4. Cancelled Registration

If your registration shows as cancelled, it’s essential to contact the relevant tax authorities immediately. Ensure you have all necessary documentation ready when reaching out.

5. Input Tax Credit Issues

Many taxpayers find difficulties when offsetting their duty liability due to decimal values in Input Tax Credit taken from TRAN-1. This specific issue is also being worked on by GSTN. For a deeper understanding of how input tax credits work, refer to our article on Navigating the Place of Supply for Services Under GST.

6. Processing Errors in TRAN-1

A processing error may occur if the details of your earlier registration number were omitted during migration. To rectify this, file a ‘Non-core amendment’ to register all RC details and then submit TRAN-1 again.

7. Nil Return Error

Encountering a message stating “You have no summary to submit GSTR-1”? Ensure you input a ‘0’ in all fields and attempt to file again.

8. OTP Generation Errors

Discrepancies between your name on the GST portal and your name in the GST software can lead to OTP generation issues. Verify that both names match exactly to prevent this problem.

9. Excel to JSON Conversion Problems

If you face challenges converting Excel files to JSON using the government’s offline converter, consider utilizing a reliable free online converter as an alternative.

10. JSON Validation Error

Always check your GSTIN number for accuracy to avoid JSON validation errors, which can lead to filing delays.

11. Invoice Date Issues

If you encounter restrictions on using earlier dates for invoices, relocate those invoices to the B2C section and remove the customer’s GSTIN. Re-compute the B2C summary and re-upload.

12. Multiple Tax Rates on Single Invoices

Invoices with multiple tax rates cannot be uploaded using the offline utility. For these cases, manually enter the values instead.

13. File Size Limits in Offline Utility

If your file exceeds the 5MB limit when using the offline utility, divide the file into smaller sections and upload each part separately to comply with the requirements.

14. ARN Not Received

If you have filed GSTR-1 but have not received an ARN via email or SMS, exercise patience as delays are common during peak filing times.

15. Inter-State Supply Errors

Ensure that the place of supply and the state code of the supplier differ for inter-state supplies. Double-check the sale to confirm it is genuinely inter-state and verify the customer’s state code. For further insights on this topic, see our article on Comprehending the Role of Supply Location for GST in India.

16. IGST and CGST/SGST Errors

For inter-state sales, only IGST should apply, while CGST and SGST are applicable for intra-state sales. Remove IGST when filing for intra-state sales.

17. Invalid Original Invoice

Make sure that both the invoice number and date are correct, and confirm that the invoice has been uploaded prior to entering it in the Credit/Debit Note section.

18. Invalid Tax Rate

Ensure that the tax rates entered are valid according to the prescribed list: 0%, 0.25%, 5%, 12%, 18%, and 28%. When CGST and SGST apply, halve the rates accordingly.

Conclusion

Understanding these common GSTR 1 filing errors can significantly enhance compliance and streamline the filing process for taxpayers. By addressing these issues proactively, taxpayers can avoid delays and ensure accurate submissions. For more information on the overall impact of GST on taxpayers, check out our article on Analyzing the Effects of GST on the Taxpayer Landscape in India.