Guaranteed Solved! GSTR 3B & GSTR 1 Common Errors

The goods and services tax (GST) is a value-added tax charged on most goods and services sold for domestic consumption, introduced by the Constitution Act in 2016. GST is a single indirect tax for the entire nation, which will convert India as one unified market.

The GST is paid by consumers & provides revenue for the government. GST is a destination-based tax which is levied only on value addition at each stage but is refunded to all the parties involved in the various stages of production other than the final consumer. Thus the final consumer pays only the tax which is paid by the last party of the supply chain.

GST Return – GST returns is a document that encloses all the details of your sales, purchases, tax collected on sales (output tax), and tax paid on purchases (input tax). Once the GST return is filed, one becomes liable to pay taxes on the income earned through business transactions to the tax administrative authorities.

Common Errors on GST Portal with Solutions

Validation error after submission of Amendment of Non-Core Application

• This error indicates the mistake in the basic information of a person. At the time of migrating the portal approved only the name of Pan holder but now it is validating the other data also including the Date of Birth and Address. A person needs to verify the complete data if this error is displayed

“System Error GSTIN NO. 34AAXXXXXXXX1ZX”

• This error is shown to the people while submitting TRAN-1 through EVC. But this issue has been resolved by GSTIN and DSC mode of filing can be used while the EVC

Processing Error is Shown in TRAN 1

• Portals show this error when we save the details of the existing registration while claiming transitional credit of the returns in the TRAN-1 form. This error is displayed, when the details of existing registration in TRAN 1 is not the same as the details of existing registration entered in the Registration/ Enrollment application which we filled initially. So the resolution to this problems is that we need to include the existing registrations in our Enrolment/ Registration details using the non-core amendment facility and then file TRAN-1

“You have no summary to submit GSTR-1”

• This Error occurs when we have not mentioned any invoice details under GSTR 1. As per GST rules, we should add at least one line item with zero value then the system will let us file the return. The issue can be resolved by putting in 0 in all the fields and file again

Earlier date (Jul 1) is not allowed for an invoice.

• This error display when the date mentioned in the invoice is prior than your customer’s GST registration date. To resolve this the invoices should be moved to the B2C section and the customer’s GSTIN mentioned in these invoices should be deleted. Re-calculate B2C summary & Re-upload it to govt portal. The customer can not get an input tax credit in such cases since they are not registered for GST on those invoice dates

“Invalid GSTIN ’08AABCM*****1ZO'”

• This error occurs when the GSTIN of the customer is entered wrong and can be resolved simply by putting the correct GSTIN by checking it on the government website

Read Also: Simple Way to File GSTR 1 & GSTR 3B by Gen GST Software, Get Free Trial Today

Some Other Common GSTR-3B Errors with Solutions

Issue 1: The data furnished in the form before would not be saved. Through the payment, save every section of the form again.

Error Cause: The information inserted in GSTR 3B would lapse and the user would try to offset post some days. 

• Solution:
  • Move to the page in which all the information would be saved and validate the information that has been inserted. 
  • Post verification you should ensure to “Save GSTR -3B”, which results in the message “GSTR 3B details saved successfully” being shown.
  • After that, select “Make Payment,” which provides the outcome in the offset, and include the return ready for filing.

Issue 2: Entered Expired or Invalid OTP

Error Cause: The mentioned below are the two causes in which the same message would get displayed.

• An incorrect OTP was inserted by the assessee.
• Within 10 min of generation of OTP it is not being used, hence directed it to get expired.

• Solution: OTP regeneration and inserting the digits after the OTP message obtains shall confirm that the OTP get failed because of the time-lapse. The same would be effective to insert the digits one after one so as to prevent the wrong OTP.

Issue 3: Your former GSTR 3B filing request is under process. You should wait for that to finish or raise the other request post 10 min. 

Cause of Error: The error message prompts when the user tries to furnish a Nil GSTR 3B return within 10 minutes of putting in a request to file the return. When the same would be permitted then the same might be directed to the duplication in filing the return.

• Solution: To reset 10 min is the given time under the GST portal. Once 10 min gets lapsed since the former attempt to file the user might try to file via:
  • Choosing the period for the return (year and month).
  • Replying to the first question “Yes” on the next page and choose “Next.”
  • The filing page is shown next since the same would be a Nil return.
  • The filing method (EVC or DSC) is chosen, post to which the return is filed.

Issue 4: “Authentication has failed at emas”

Error Cause: The same problem arises during return filing through DSC. the error would be the signature might be related to the distinct PAN, not the PAN concerned to the authorized signatory. 

• Solution: When choosing the signatory in the drop-down list you should think about the right signatory that would be opted for as well as the identical signatory that should opt on the emsigner tool.

Issue 5: Offset CGST credit prior to cross usage of SGST credit with respect to the tax liability IGST.

Error Cause: The user would not comply with the rules mentioned via GSTN concerning the ITC usage to offset the liability in the return. 

• Solution: the rules for the cross-usage of ITC would be provided under point 2

Issue 6: Your saved request concerned for GSTR 3B would have functioned for the present return duration. 

Cause of Error: The save request would be under process and the user tries to save the return again. 

• Solution: The user should wait for the previously saved request that would get processed. The user could not ask to save for the return duration till the same would get proceed.

Issues in GSTR 1 with Solutions

Q. How to enter details when multiple tax rates are levied for the same invoice? How to enter details when multiple tax rates are levied for the same invoice? How to enter details when multiple tax rates are levied for the same invoice?

• The GSTR 1 shall accept multi-tax rates only at the condition when invoice value is kept the same without dividing it into different tax rates

Q. How to disclose the details of a credit note in case of B2C Credit supplies?

• The debit and credit notes can be supplied in a consolidated way. They don’t need to be reported separately

Q. Can the changes of earlier returns be added in the subsequent returns?

• As per government regulations, any aspect which left uncovered in GSTR 3B can be considered in the final GSTR 1/2/3

Q. In case of supply of goods by SEZ, whether the details of the supply of such good need to disclosed while filing returns?

• No, there is no need to fill the details of such supplies as the tax is paid by the recipients of goods.

Q. Is DSC mandatory for filing returns?

• DSC is mandatory only in Public & Private Limited companies, Limited Liability Partnerships, Foreign Limited Liability Partnerships. In other cases, DSC or EVC either can be used

Issues in GSTR 3B with Solutions

Q. Do we need to mention the details of Inward Taxable Supplies?

• No, we do not need to mention the details of Inward Taxable Supplies. Only the details of Eligible and Ineligible ITC needs to be mentioned

Q. Do we need to mention the details of the purchases made from unregistered dealers in exempt inward supplies?

• Yes, details of the purchases from unregistered dealers need to be mentioned in exempt inward supplies because it is exempted by the way of exemption notification

Q. Will there be an invoice matching in GSTR 3B?

• No, all the details will be self-declared & the taxes will be paid on the basis of Table 6 of GSTR 3B

Q. Does GSTR 3B automatically applies the set off mechanism or we need to apply it manually?

• GSTR 3B automatically applies the set off mechanism in the lawful prescribed way

Q. Can we make corrections in the filled GSTR 3B which is not yet filed for the month of July 2017?

• Yes, we can make it. The government has introduced an option to edit the submitted returns.