GSTR-1 filing errors are among the most common GST compliance issues faced by taxpayers. This guide covers the most frequent GSTR-1 errors grouped by category, with clear resolution steps for each.
Validation and Authentication Errors
A validation error after amending a non-core application indicates an issue with your fundamental registration information. The portal now validates comprehensive PAN data, including name, date of birth, and Aadhaar details, not just the PAN holder’s name. Verify all registered information matches official PAN records to resolve this.
If the GST portal displays a System Error GSTIN NO. when attempting to submit TRAN-1 via EVC, use the Digital Signature Certificate (DSC) method instead until GSTN resolves the issue.
When a No authorised Signatory error appears during return submission, this is a known GSTN issue under resolution. Contact the helpdesk if it persists.
An OTP generation error typically occurs when the name on the GST portal and your GST software do not match. Ensure the name format matches exactly, including spaces and punctuation (for example, K.V. Rao versus KV Rao).
GSTIN and Invoice Errors
| Error | Cause | Fix |
| Invalid GSTIN | Incorrect customer GSTIN entered | Verify the 15-digit number on the GST portal |
| Invoice date not selectable | Date precedes the customer’s GST registration | Move the invoice to the B2C section and remove GSTIN |
| Original Invoice is Invalid | The invoice cited in the Credit/Debit Note was not uploaded | Upload the original invoice first, then submit the note |
| Shipping bill date error | Date outside valid range | Must be on or after the invoice date, on or before the filing date |
When an invoice date cannot be selected because it precedes the customer’s GST registration date, the invoice must be transferred to the B2C section. Remove the customer’s GSTIN from the entry. The customer will not be eligible for Input Tax Credit for pre-registration invoices.
Tax Rate and Supply Type Errors
An invalid rate error means the tax rate on your invoice does not match the official GST rate list. The standard applicable GST rates are 0%, 0.25%, 5%, 12%, 18%, and 28%. When split into CGST and SGST, these rates are halved to 0%, 0.125%, 2.5%, 6%, 9%, and 14%. Verify that the rate applied matches these standard values.
For inter-state supplies, only IGST applies. CGST and SGST should never be applied to an inter-state transaction. If the error states that the Place of Supply must differ from the supplier’s state code for inter-state supplies, verify whether the transaction is truly inter-state and ensure the correct state code appears in the Place of Supply field. For intra-state sales, apply CGST and SGST and remove IGST.
| Supply Type | Applicable Tax | Place of Supply Rule |
| Intra-state (within same state) | CGST + SGST | Supplier state code equals recipient state code |
| Inter-state (different states) | IGST only | Supplier state code differs from the recipient state code |
| Export (outside India) | IGST (refundable) or zero under bond | Country of destination |
Technical and File Errors
A JSON validation error usually stems from incorrect GSTIN data. Verify the accuracy of your GSTIN as the first troubleshooting step. If the government’s offline converter fails to convert an Excel file to JSON, use a free online Excel-to-JSON converter as an alternative.
The offline utility has a 5 MB file size limit. Large files must be split into smaller segments and uploaded individually. The utility also does not support individual invoices containing multiple tax rates. In such cases, enter the values manually on the portal.
Filing and Status Errors
No summary to submit GSTR-1 error appears when filing a nil return. Populate all relevant fields with 0 values and retry the submission. If the Acknowledgment Reference Number (ARN) is not received after filing, wait before contacting the helpdesk, as the ARN may take time to generate.
If any Registration Certificates appear cancelled by the tax authorities, contact the relevant authorities and reach out to helpdesk@gst.gov.in for assistance. For decimal value issues in ITC from TRAN-1 that prevent liability offset, this is a known GSTN issue currently being addressed.
A TRAN-1 processing error when carrying forward Central Excise, Service Tax, or VAT credit often occurs because previous Registration Numbers were not provided during migration. File a non-core amendment to register all prior Registration Certificate details, then resubmit TRAN-1.
Prevention Best Practices
To minimise GSTR-1 errors, verify all customer GSTINs before entering invoices. Use the GST portal’s Search Taxpayer tool to confirm GSTIN accuracy. Maintain sequential invoice numbering to detect gaps or duplicates. Reconcile your sales register with GSTR-1 data before submission. For businesses with high invoice volumes, use the offline tool for batch preparation and review the generated JSON file before uploading.
Key Terms
• GSTR-1: Monthly/quarterly return for reporting outward supply details
• GSTIN: 15-digit GST Identification Number for registered taxpayers
• IGST: Integrated GST applicable to inter-state supplies
• JSON: JavaScript Object Notation format used for offline return uploads
• ARN: Acknowledgment Reference Number generated upon successful filing
| Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Consult a qualified tax professional for advice specific to your situation. |
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Frequently Asked Questions
Q1: Can GSTR-1 be revised after filing?
No. GSTR-1 cannot be revised after submission. Errors must be corrected in subsequent GSTR-1 filings for the month or quarter in which the error is identified.
Q2: What causes Invalid Rate errors in GSTR-1?
This occurs when the tax rate on an invoice does not match official GST rates (0%, 0.25%, 5%, 12%, 18%, 28%). Check for non-GST rates or incorrect decimal values.
Q3: Why does GSTR-1 show No summary to submit?
This appears when filing a nil return. Populate all relevant fields with 0 values and retry the submission.
Q4: How do I fix inter-state vs intra-state tax errors?
For inter-state supplies, apply only IGST. For intra-state supplies, apply CGST plus SGST. Ensure the Place of Supply state code matches the transaction type.
Q5: What should I do if my ARN is not generated after filing?
The ARN may take time to generate. If it does not appear after several hours, contact the GST helpdesk for assistance.
