Error Mail after filing GSTR 1

[ROHIT GOEL]

We are filiing GSTR-1 of our client and each time after filing the return following mail for error is given by Deptt to client

'

This is with reference to the recent processing of export invoices for GSTIN 03XXXXX0600J1XX. Please be informed that the invoices have failed validation at GST System, and haven't got transmitted to ICEGATE for further processing.

The GST System uses ledger based approach to validate if sum total of IGST/CESS paid under Table 3.1(b) of GSTR-3B across all periods is equal to, or greater than, the sum total of IGST/CESS from invoices under Tables 6A/9A/6B of GSTR-1 across all periods. The eligible invoices, having complete SB/Port details, are transmitted by the GST System only if such cumulative validation of IGST/CESS is successful.

The GST System does not transmit an eligible invoice to ICEGATE until the aforesaid validation is successful, i.e. the sum paid as IGST/CESS paid under Table 3.1(b) is greater than or equal to IGST/CESS from invoices under Tables 6A/9A/6B. The ledger shows the difference between these two which should be ZERO or positive) for invoices to be transmitted to ICEGATE.

For GSTIN 03XXXXX0600J1XX, the present IGST difference is Rs.-1531.36 and the CESS difference is ₹ 0.0. You may use table 3.1(b) of subsequent GSTR-3B to fulfil this difference and the GST System shall transmit invoices upon successful validation.

Please feel free to contact GST Taxpayer Helpdesk for any further questions.'

Request you to please help on this error. Why the error is arising and how to rectify the same.

AI Summary

Cumulative IGST/CESS validation: export invoices won't transmit to ICEGATE until paid tax covers invoice IGST CESS. The GST system requires the cumulative IGST/CESS paid under Table 3.1(b) of GSTR-3B across periods to be greater than or equal to IGST/CESS reported in GSTR-1 invoice tables (6A/9A/6B) across periods; only invoices with complete SB/Port details are transmitted to ICEGATE once this validation succeeds. If the ledger shows a negative IGST/CESS difference, record the necessary IGST/CESS payment in subsequent GSTR-3B filings so the difference becomes zero or positive to enable transmission.