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GSTR-1

Mismatch, Reason & Advise while uploading GSTR-1 through offline tool as well as suppliers forgets to upload invoices issued to a Registered Recipient : At two stages mismatch arises while uploading goods and services outward data in GSTR-1 by the taxpayers through offline tool, i.e. (1) Mismatch in summary of invoices and other details displayed in the Offline tool and (2) Mismatch between summary shown in Offline Tool and that in the Tile on the Form GSTR-1 at the Portal.

Let’s understand the reasons of above mentioned discrepancies GSTR-1 and find some solutions.

(1) Mismatch in summary of invoices and other details displayed in the Offline tool:-

This arises because of validation checks performed by the offline tool, after data from Excel sheet is imported into it.

The invoices and other data that fail checks/validations, are rejected by the offline tool and hence the number of invoices shown in Offline Tool are less than that was originally entered in the Excel Sheet by the taxpayer.
Rejection while importing excel or csv file in Offline Tool happens on account of following reasons

  • Incorrect date format is entered in excel. The date format should be dd-mmm-yyyy only (eg 01-Jul-2017).
  • Incorrect invoice format entered in excel. Invoice number should be maximum 16 digit and alphanumeric. Special characters allowed are / (forward slash) and – (hyphen) only. There should not be any duplicate entry of invoices.
  • Incorrect GSTN format entered in excel. GSTIN entered should be of 15 character & alphanumeric with no blanks or special character in between.
  • Incorrect data entered after decimal. Only two digits need to be entered after decimal

It has been noticed that many taxpayers are entering data in excel sheet. But they are not using excel template provided by GSTN. Sometimes excel template, being used by taxpayers, has same format as provided by GSTN. However, in many cases these excels, used by taxpayers, do not have any validations, as put in the excel template provided by GSTN, given as part of Offline Tool. Use of different format of excel template, without validations leads to rejection of data on import to Offline Tool.

Thus taxpayers are advised to use Excel Sheet template provided by GSTN, as part of free Offline Tool, to avoid such mistakes and rejection of data, on import to Offline Tool and later on json upload to GST Portal.


(2) Mismatch between summary shown in Offline Tool and that in the Tile on the Form GSTR-1 at the Portal.

The JSON file created by Offline Tool is uploaded by the taxpayer on GST Portal. Sometimes mismatch is noticed by the taxpayer, in summary displayed in the Offline tool and that on the GST portal, after upload of JSON file.

This may happen on account of data mismatch on one or more of following validation checks performed at the GST portal:

  1. Correctness of GSTIN of buyers (whether GSTIN is active or not). If GSTIN is not active then invoice will be rejected on uploading on portal.
  2. Duplicate invoice number, with respect to data uploaded earlier on the portal by the taxpayer.
  3. Whether the Invoice Number, mentioned in the Credit Note/Debit Note already exists in the GST portal or not.
  4. In Export shipping bill number and date is checked. Moreover date of shipping bill must be on or after Invoice Date.

The invoices that fail on account of above validations are put in error report which can be generated and downloaded from the portal.
d. On account of this the number of accepted invoices and credit/debit notes goes down which is shown on the Tiles on the portal.
Thus the taxpayers are advised to ensure that data being uploaded by them is in accordance with criteria given above.
Sometimes the mismatch may also arise if the tiles on GSTR-1 page are not updated. One has to click “Generate GSTR 1 Summary” button at the bottom left part of the GSTR 1 page, to update the summary.

(3) Suppliers forgets to upload invoices issued to a Registered Recipient:-

In case a supplier fails to upload few invoice(s) for supplies to registered persons in his GSTR1 and has filed here is no need for undue concern for the recipient (buyer).
Though, no invoices can be added to a GSTR 1 once it is filed, there are, yet two ways in which the recipient can claim credit and the supplier can discharge his liability on such invoices.
These are,

1. The recipient can add such invoices in his GSTR 2. These added invoices would be auto-drafted in the GSTR 1A of the supplier and they can accept them and file their acceptance to the GST portal before filing their GSTR 3 of the month. These invoices will form a part of that month’s return and the supplier would be able to discharge his liability without any interest. The recipient will also be entitled to credit, if eligible, on such invoices in that very month.
2. If the recipient also fails to add these invoices in his GSTR 2 of the month, the supplier can add these invoices in his next month return and pay his liability with due interest. These invoices will be auto-populated in the GSTR 2 of the recipient and he can claim credit, if eligible, in this month.

For assistance, please contact us at Email helpdesk@gst.gov.in or Call at GST Helpdesk on 0120-4888999

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