Your Ultimate Guide to Avoiding GSTR-1 Filing Errors
Learn about frequent mistakes made during GSTR-1 submissions and how to correct them, ensuring compliance and efficiency in your tax filings.
Companiesinn
Created: 28th July, 2025 8:51 AM, last update:28th July, 2025 8:51 AM
Article Content
Understanding GSTR-1 Filing Errors
Filing your GSTR-1 can be a complex process, and taxpayers often encounter various errors that can hinder their submissions. Below, we outline the most common errors faced by taxpayers and provide solutions to help ensure a smooth filing experience.
1. Validation Errors After Submitting Amendments
If you receive a validation error after submitting an amendment, it typically indicates inaccuracies in your basic information. Ensure that all details related to your PAN, including your date of birth and Aadhaar information, are accurate before resubmission.
2. System Errors with TRAN-1 Submission
Some taxpayers face system errors when submitting TRAN-1 through EVC. It is advisable to switch to the DSC mode for filing until this issue is resolved by the GSTN. For more detailed guidance on filing, refer to our GSTR-2 Filing Guide.
3. Authorised Signatory Issues
A common error is the absence of an authorised signatory. If this occurs, contact GSTN for assistance in resolving this issue.
4. Cancelled Registration Certificates
Receiving notifications about cancelled GSTINs can be alarming. If this occurs, reach out to your tax authorities for clarification or assistance.
5. Offset Duty Liability Problems
Issues with offsetting duty liabilities can arise from decimal values in the Input Tax Credit from TRAN-1. This situation is currently under review by GSTN.
6. Processing Errors in TRAN-1
This error may occur if you fail to include your previous Registration Number during migration. Ensure all necessary registration details are updated before submitting TRAN-1 again.
7. Summary Submission Issues
If you encounter a message stating there is no summary to submit, it may indicate a nil return. Confirm that you have entered '0' in all fields before attempting to file again.
8. OTP Generation Errors
Discrepancies between the names registered on the GST portal and those in your software can cause OTP generation issues. Make sure both names match exactly.
9. Excel to JSON Conversion Challenges
Some users experience difficulties converting Excel files to JSON. If you face this issue, consider using one of many free online converters available.
10. JSON Validation Errors
Double-check your GSTIN number for accuracy to avoid JSON validation errors during submission.
11. Invalid Invoice Dates
If you find that the invoice date is earlier than the customer's GST registration date, you need to move the invoices to the B2C section, delete the customer's GSTIN from these invoices, and re-upload your B2C summary.
12. Single Invoices with Multiple Tax Rates
Invoices containing multiple tax rates cannot be uploaded using the offline utility. Manually input the values instead.
13. File Size Constraints in Offline Utility
Files larger than 5MB must be split into smaller parts before uploading each separately.
14. ARN Delays
If you have submitted your GSTR-1 but have not received an ARN via email or SMS, be patient as this delay is common among users.
15. Inter-State Supply Discrepancies
Ensure that the Place of Supply and the supplier's state code differ for inter-state supplies. Verify the transaction is genuinely inter-state.
16. IGST and CGST/SGST Confusion
For inter-state transactions, only IGST is applicable. For intra-state transactions, ensure CGST and SGST are correctly entered, removing IGST from such entries. For a comprehensive overview of filing procedures, check our Detailed Overview of GSTR-3 Filing Procedures.
17. Invalid Original Invoices
Ensure the invoice number and date are accurate and that the invoice has been uploaded prior to entering it in the Credit/Debit Note section.
18. Incorrect Tax Rates
Double-check that the tax rates you enter comply with the valid rate list (0%, 0.25%, 5%, 12%, 18%, 28%). If CGST and SGST are applicable, halve these rates accordingly. For more information on filing deadlines, see our Comprehensive Overview of GSTR-3B Filing Deadlines.
Conclusion
Filing GSTR-1 doesn't have to be overwhelming. By being aware of these common errors and their resolutions, you can navigate the filing process with greater ease. Stay informed and ensure compliance to avoid any setbacks during your tax submissions. For freelancers, our GST Compliance Guide for Freelancers can provide additional insights. Additionally, if you're looking for information on GSTR-4, check out our Ultimate Guide to GSTR-4 Filing on the GST Portal.
Frequently Asked Questions
What are validation errors in GSTR-1 filings and how can I fix them?
Validation errors typically occur when there are inaccuracies in your basic information, like your PAN or Aadhaar details. To fix this, make sure you double-check all the information you’ve entered. Ensure that your date of birth and all other personal details align perfectly with the records held by the GST portal. Once you’ve verified the accuracy of your information, you can resubmit your GSTR-1. If you keep encountering errors, consider reaching out to GSTN support for further assistance.
What should I do if I encounter system errors during TRAN-1 submission?
System errors during TRAN-1 submission can be frustrating, but there’s a workaround! If you’re encountering issues while using the Electronic Verification Code (EVC) mode, switch to the Digital Signature Certificate (DSC) mode for filing. This change often resolves the errors that many taxpayers face when submitting TRAN-1. If you continue to experience problems, keep an eye on updates from GSTN, as they may be addressing these issues on their end.
How can I resolve issues with cancelled GSTIN notifications?
Receiving a notification about a cancelled GSTIN can be alarming, but it’s important not to panic. First, reach out to your local tax authorities for clarification on why your GSTIN has been cancelled. They will provide you with the necessary information and help you understand the next steps. It could be due to missing compliance requirements, so ensure that your filings are up to date. If your GSTIN has been incorrectly cancelled, the authorities can guide you on the reinstatement process.
What should I do if I see a message saying there is no summary to submit?
When you encounter a message indicating there is no summary to submit, it usually means that you have a nil return. To resolve this issue, ensure that you have entered '0' in all applicable fields in your GSTR-1. This indicates that you have no transactions to report for that period. After confirming that all fields are correctly filled, try filing again. If you continue to face issues, reviewing your entries or consulting the GST helpdesk might be beneficial.
How can I avoid JSON validation errors during GSTR-1 submission?
JSON validation errors often stem from inaccuracies in the GSTIN number or the format of your data. To avoid these errors, double-check that your GSTIN is correct and formatted properly as required by the GST portal. Additionally, ensure that your data conforms to the specifications set for JSON files, such as proper syntax and structure. If you're not familiar with JSON formatting, consider using tools available online that can help validate your JSON files before submission.
What are some common mistakes with tax rates in GSTR-1 and how can I correct them?
Mistakes with tax rates can lead to complications in your GSTR-1 filing. One common issue is entering incorrect tax rates that don’t match the valid list (0%, 0.25%, 5%, 12%, 18%, 28%). Ensure that you’re using the correct rates for the transactions you’re reporting. For inter-state transactions, only IGST should be entered; for intra-state transactions, enter both CGST and SGST while removing IGST. If you’re unsure about the correct rates, refer to the GST guidelines or consult a tax professional.
What should I do if I experience OTP generation issues?
OTP generation issues can be frustrating, often caused by discrepancies between the names registered on the GST portal and those in your accounting software. To resolve this, ensure that the names match exactly across both platforms. Additionally, check your mobile number and email address registered with the GST portal to ensure they are current and accessible. If you’ve confirmed that everything matches and you’re still facing issues, consider reaching out to the GST helpline for further assistance.
Start Your Business Today
Complete company registration with expert guidance