Conquering GSTR-2: Tackling JSON Errors
An extensive analysis of typical JSON errors encountered during GSTR-2 filing, complete with solutions to enhance your tax submission.
Companiesinn
Created: 15th July, 2025 8:58 AM, last update:15th July, 2025 8:58 AM
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Introduction
Filing GSTR-2 can be a daunting task, especially when faced with various JSON errors that hinder the submission of tax returns. Taxpayers, Chartered Accountants (CAs), and tax professionals often encounter these challenges, resulting in frustration and delays. This guide aims to elucidate common JSON errors related to GSTR-2 filings and offer practical solutions to improve your filing experience.
Common JSON Errors and Their Solutions
Understanding the complexities of GSTR-2 JSON errors becomes easier when you recognize the nature of these errors and how to resolve them. Below is a comprehensive overview of the most frequently encountered JSON errors along with their respective solutions:
| Error Number | Message from GSTN | Meaning / Description of the Error |
|---|---|---|
| RET291190 | Checksum mismatch. Unable to process. | This indicates that the GSTR-2 submission is based on outdated data. To resolve this, download your GSTR-2A, reconcile the details, and attempt to save it again. |
| RET291107 | Invoice No.(s) 1 already exists in GSTR 1 or 5 of 072017 | The invoice number you’re trying to use has already been utilized by the supplier. Modify the invoice number to claim ITC provisionally, then re-upload. |
| RET291109 | The GSTIN of the supplier is invalid. | Ensure that the GSTIN provided for your supplier is correct. Use the official GST portal to verify the GSTIN. |
| RET291106 | Error in JSON structure validation | If you encounter this error, email your JSON document to gst-json-errors@cleartax.in for assistance. |
| RET291252 | Receiver is not allowed to accept modified invoices/notes. | This error occurs if a previously accepted modified invoice is being uploaded again. Reject the invoice and submit a new version. |
| RET291206 | Invalid Eligibility type. | This may happen if you’ve altered the Place of Supply on the invoice. Seek help at gst-json-errors@cleartax.in. |
| RET291241 | Invalid UQC value | A UQC value that does not align with accepted standards has been entered. Update it as per the approved list before re-uploading. |
| RET291113 | Date is invalid. | The invoice date predates the registration of the receiver. Adjust the date accordingly. |
| RET291119 | Duplicate invoice XXX found in payload. | This indicates that there are duplicate entries in your submission. Correct the duplicate and re-submit. |
| RET291240 | If PoS and Receiver States are Different then Eligibility Should be None. | You cannot claim ITC if the Place of Supply differs from your GSTIN State. Amend the ITC eligibility and re-upload. |
| RET291131 | Date is Invalid. | The invoice date must not exceed the current tax period and should be within 18 months of the filing date. Review and adjust the date as needed. |
| RET291114 | Date is invalid. | If the invoice date is earlier than the supplier’s registration date, it must be corrected before submission. |
Conclusion
Grasping the common JSON errors associated with GSTR-2 filings can greatly facilitate the submission process for both taxpayers and professionals. By implementing the resolutions outlined above, you can effectively navigate these challenges and ensure a smoother filing experience. For further assistance, don’t hesitate to reach out to the relevant support channels such as CompaniesInn - AI-Powered Legal & Business Services. Mastering these common issues will not only save time but also enhance compliance with GST regulations.
Frequently Asked Questions
What does a checksum mismatch error mean in GSTR-2 filings?
The checksum mismatch error (RET291190) indicates that your GSTR-2 submission is based on outdated data. This typically happens when the information you have is not in sync with the latest details from the GST portal. To resolve this, you should download your GSTR-2A, reconcile it with your records, and then attempt to save and submit your GSTR-2 again. This ensures that you are working with the most current data and helps prevent further errors during your filing process.
How can I resolve an invalid GSTIN error for a supplier?
If you encounter the error RET291109, which states that the GSTIN of the supplier is invalid, it's crucial to double-check the GSTIN you have entered. You can verify the GSTIN on the official GST portal to ensure it is accurate and active. If the GSTIN is correct but you're still facing issues, consider reaching out to your supplier to confirm their registration status. Once you have the correct GSTIN, update it in your GSTR-2 and re-upload the document.
What should I do if I receive a duplicate invoice error?
The duplicate invoice error (RET291119) indicates that you have submitted the same invoice more than once. This can happen if the invoice details were mistakenly entered multiple times in your submission. To rectify this, carefully review the list of invoices in your GSTR-2, identify the duplicates, and remove or correct them. Once you've made the necessary adjustments, you can re-submit your GSTR-2. It's a good practice to double-check your entries to avoid such errors in the future.
How do I fix an invalid date error in my GSTR-2 submission?
Receiving an invalid date error (like RET291113 or RET291131) usually means that the invoice date is not compliant with the required regulations—either it predates the registration of the receiver or it exceeds the current tax period. To fix this, review the invoice dates in your submission. Make sure the dates fall within the appropriate tax period and are not earlier than the receiver's GST registration date. Adjust any incorrect dates accordingly, and then re-upload your GSTR-2 for successful submission.
What does it mean if I receive an error regarding the Place of Supply and eligibility?
The error RET291240 indicates that there is a mismatch between the Place of Supply (PoS) and the receiver's GSTIN state, which affects your ability to claim Input Tax Credit (ITC). If the PoS is different from your GSTIN state, you cannot claim ITC, and you will need to amend your eligibility type to 'None.' After making this adjustment, ensure you re-upload your GSTR-2. It's essential to have a clear understanding of the PoS rules to effectively manage your GST claims.
What steps should I take if I get an error about invalid UQC values?
If you encounter the invalid UQC (Unit of Measure) value error (RET291241), it means that the UQC you've entered does not match the accepted standards set by GST regulations. To resolve this, refer to the official list of approved UQC values available on the GST portal. Compare your entries against this list, and update any invalid UQC values accordingly. Once corrected, you can re-upload your GSTR-2. Ensuring that you use the correct UQC values is crucial for maintaining compliance and avoiding submission issues.
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