GST Error Codes for Return Filing – With Solutions

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Published Date:  27-01-2024   Author:   ujjwal-goel
captainbiz gst error codes for return filing with solutions

Did you know there are around 14 million registered GST taxpayers in India today? In fact, these numbers are seen to increase exponentially each year. However, with such a massive bank of registrations comes the burden of GST compliance and numerous filings. Several people each year seek help during these filings, as it can be quite technical for the first-timers.

However, even the first-timers and the people experienced in filing GST returns can encounter errors in their filings. These errors follow a code, which can be difficult for many to comprehend and resolve. If you also have recently faced a GSTR error, read this article till the end. It will cover a detailed explanation of some of the most common GST error codes for return filings.

Understanding GST Error Codes for Return Filling

The Goods and Services Tax (GST) is a broad indirect tax paid on the supply of goods and services in India. GST return filing is an important part of compliance for firms that have registered with the system.

Taxpayers may face several GST error codes while submitting returns, each of which indicates a specific issue that must be resolved. Understanding these error codes is essential for accurate and timely compliance.

Most Common GST Error Codes and Solutions

Dealing with Goods and Services Tax error codes is a routine challenge for individuals trying to comprehend the complexities of return filing. So, refer to the table below and learn about some of the most common GST error codes.

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GST Error Code  Error Description  Error Explanation  Solution 
404- No document found  Download File request Document not Found/ File not Found.  This error happens when the time limit for downloading a file (24 hours) expires. The taxpayer should submit a new file-generating request for the appropriate file and download it from the newly available link on the form page.  The taxpayer should make a fresh file-generating a request for the relevant file and download it from the newly available link on the form page. 
9018  Application Issue  Something appears to have gone wrong during the processing of your request. Please try once more. If the issue persists, try contacting customer service and report the error number.  This error happens when there is a problem with the programme while processing the taxpayer’s request. Please submit a ticket with a screenshot and time stamp of the error incidence for prompt response. 
9021  Application Issue  Something appears to have gone wrong during the processing of your request. Please try once more. If the issue persists try contacting the customer service and report the error number.  This error happens when there is a problem with the programme while processing the taxpayer’s request. Please submit a ticket with a screenshot and time stamp of the error incidence for prompt response. 
AD-VPAU-9001  Application Issue  Something appears to have gone wrong during the processing of your request. Please try once more. If the issue persists try contacting customer service and report the error number.  This error happens when there is a problem with the programme while processing the taxpayer’s request. Please submit a ticket with a screenshot and time stamp of the error incidence for prompt response. 
AP-FOAS1003  Appeal  Order number entered is invalid.  This issue often occurs when the taxpayer’s number is wrong while retrieving demand data for any order type. The taxpayer’s order number should be correct and match the order obtained from the officer. 
AP-FOWC1002  Appeal  Please enter a valid order number.  This error happens when the taxpayer enters an inaccurate order number when making a payment against a demand. The taxpayer’s order number should be correct and match the order obtained from the Assessment Officer. 
CM-CSCS9020  Application Issue  Something appears to have gone wrong during the processing of your request. Please try once more. If the issue persists, try contacting customer service and report the error number.  This error happens when there is a problem with the programme while processing the taxpayer’s request. Please submit a ticket with a screenshot and time stamp of the error incidence for prompt response. 
GSTR9C – Prepare Offline Errors in File Generation  GSTR9C Offline  When attempting to download JSON from the GSTR-9C portal Download tab, the taxpayer receives a File Generation in Progress error.  This issue occurs when a taxpayer attempts to download JSON from the Download page without first uploading any processed JSON to the Upload tab or uploading any documents. The taxpayer is encouraged to submit a JSON file under the submit tab, and the status should be -Processed. The taxpayer may then download JSON from the Download tab and open it with the GSTR-9C Offline tool. 
GSTR9C – Prepare Offline Errors in Generating JSON  GSTR9C Offline  When the taxpayer clicks the Generate JSON button, he or she receives the following problem: There was a mistake while signing the JSON. Please click on create JSON once again.  When the wsweb.html file is missing or is not recognised by the GSTR-9C Offline programme, this error occurs. Save wsweb.html with an up-to-date time stamp so that the offline tool may access it. 
GSTR9C – Prepare Offline Errors in Opening JSON  GSTR9C Offline  When opening JSON in the GSTR-9C Offline Tool obtained via the GSTR-9C portal Download page, the taxpayer receives a Run Time error.  This problem occurs when a taxpayer uploads documents such as a profit and loss statement or a balance sheet but does not submit any GSTR-9C JSON in the submit tab before downloading JSON from the Download tab. It is recommended that the taxpayer upload a GSTR-9C JSON created by the offline tool under the Upload page, and the status for that uploaded JSON should be -Processed. The taxpayer can then launch the GSTR-9C Offline tool by downloading JSON from the Download option. 
GSTR9C – Prepare Offline Errors in Processing JSON  GSTR9C Offline  After submitting JSON on the GSTR-9C portal Upload tab, the Taxpayer receives the status Processed with Error rather than Processed.  This issue happens when a Taxpayer creates a JSON with wrong values and then submits it to the GSTR-9C Portal Upload page. The taxpayer should save the error JSON issued by the portal, open it in GSTR-9C Offline Utility, and make the appropriate changes. GSTR-9C Extract PDF can also assist the taxpayer in this regard. Following revisions, the taxpayer should produce JSON again, sign it, and send it to the GSTR-9C send page. 
GSTR9C – Prepare Offline Errors in Signing  GSTR9C Offline  Taxpayer gets a server connection error when trying to sign GSTR-9C generated JSON.  This issue happens when the host system does not trust the certificate given by GST Signer. The taxpayer should import the certificate into the Trusted Root Certificates storage. 
LG9060  Ledgers  Checksum validation: Failed  This error happens when there is a problem with the programme while processing the taxpayer’s request. Please submit a ticket with a screenshot and time stamp of the error incidence for prompt response. 
LG9069  GSTR3B  Prior to cross-utilisation, first offset the CGST credit against the CGST obligation. If the issue persists try contacting customer service and report the error number.  This notice appears when a taxpayer attempts to offset his or her debt for a certain return period after modifying the autofill cross utilisation of CGST, IGST, SGST, and CESS credits, which is contrary to GSTN guidelines. To follow the regulations of ITC cross-utilisation, taxpayers should consult the guidance section on the payment page. The CGST input tax credit must first be applied to the payment of CGST liability, and any residual amount, if any, may be applied to the payment of IGST duty. Only CGST credit may be used if IGST credit is unavailable. 
LG9072  GSTR3B  Not a valid cross-utilisation Scenario  This error arises when the ITC credit cross-utilisation criteria are not followed correctly. The validation rules are given in GSTR-3B’s assistance section of the payment page. Follow those guidelines to avoid making this mistake. 
LG9074  GSTR3B  Before using the SGST credit, entirely offset the CGST credit against the IGST tax due. If the error continues, please contact the GST Helpdesk or record your concerns on the GST Grievance Redressal Portal using the error code.  This error notice appears when a taxpayer attempts to offset his or her obligation for a certain return period after modifying the autofill cross-utilisation of CGST, SGST, IGST, and CESS credits, which is contrary to GSTN guidelines. Before using SGST credit, taxpayers should go to the help section on the payment page to follow the regulations of ITC cross-utilisation and offset the CGST credit totally against IGST tax bill. 
LG9097  GSTR3B  Invalid tax act  The validation of the Major and Minor heads is based on the input given. If the input does not fall within the specified category, this error will be shown. The validation rules are given in GSTR-3B’s assistance section of the payment page. Follow those guidelines to avoid making this mistake. 
LU-LUAC-9019  Application Issue – LUT  Something appears to have gone wrong during the processing of your request. Please try once more. If the issue persists, try contacting customer service and report the error number.  This error happens when there is a problem with the programme while processing the taxpayer’s request. Please submit a ticket with a screenshot and time stamp of the error incidence for prompt response. 
LU-LUAS-9018  LUT  Missing Hierarchy of Jurisdiction.  This error occurs when the taxpayer’s Hierarchy of Jurisdiction is not updated in the master data. This isn’t a technical problem. Please contact your Jurisdictional Tax Officer to change your application’s Jurisdiction so that the LUT application may be successfully filed. Please submit a fresh LUT without referencing any draft LUT from -My Saved Applications after the jurisdiction has been amended. If the problem persists, please open a new case and include a screenshot of the problem/error. 
LU-LUAS-9021  LUT  DSC re-register issue.  This error occurs when the taxpayer’s DSC is not updated or registered on our site. This is due to the lack of a PAN-based DSC certificate contained within the dongle/USB attachment. Please look within the dongle/USB attachment for a PAN-based DSC certificate. 

Also Read: A Comprehensive Guide: How to File GSTR-3B with Accuracy

What are the Tips to Avoid Common GST Errors?

Ensuring accurate and compliant GST filings is crucial for businesses to avoid penalties and operational disruptions. Here are some essential tips to help taxpayers avoid common GST errors:

1. Thorough Understanding of ITC Rules

Businesses must have a comprehensive understanding of Input Tax Credit (ITC) rules to prevent incorrect ITC claims and reversals. Ensure that the correct value of ITC is reported and blocked credits are not erroneously claimed. Regular training and updates on GST regulations can enhance awareness among tax practitioners.

2. Accurate Reporting of Exempted Turnover

Zero-rate supplies and exempted turnover should be meticulously reported in GST returns, even though they may not impact the tax liability directly. Non-disclosure of such transactions can lead to penalties, as it is considered concealment of facts. Businesses should adopt a systematic approach to include all relevant details in GSTR 3B and GSTR 1.

3. Prudent use of Composition Scheme

Businesses eligible for the Composition Scheme should carefully assess their turnover before opting for it. Availing benefits without eligibility can result in unexpected GST liabilities. Regular reviews of eligibility criteria and prompt adjustments to the standard GST regime when necessary will prevent unnecessary complications.

4. Correct Categorisation of Tax Heads

Ensuring that tax payments, interest, and other financial transactions are filed under the correct GST categories is crucial. Mistakes in categorisation can lead to unfavourable cash flow and calculation errors. Taxpayers should pay attention to the details while filing to avoid such errors.

5. Claiming TDS and TCS Credits

Taxpayers should promptly claim TDS/TCS credits by ensuring that deductors/collectors file GSTR-7 or GSTR-8. The claimed credits can be used to offset tax liabilities and RCM liabilities. Businesses need to stay informed about the filing obligations of TDS deductors/TCS collectors to utilise these credits effectively.

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6. Accurate Data Uploading in GSTR-1

Avoiding errors while uploading invoice-wise data in GSTR-1 is essential. Businesses should pay close attention to details such as invoice data, number, place of supply, and tax rates. Filing accurate and detailed information prevents reconciliation errors between GSTR-1 and GSTR-3B, reducing the risk of penalties.

7. Differentiating Between Zero-Rated and Nil-Rated Supplies

Understanding the distinction between zero-rated supplies (exports to SEZ) and nil-rated supplies (tax rate of 0%) is crucial. Taxpayers often confuse these categories, leading to GST filing errors. Clear differentiation ensures accurate reporting and compliance with GST norms.

Also Read: Unlock The Secrets To GST Success: Top Mistakes To Avoid And Smart Strategies For Indian Businesses

Conclusion

Businesses must maintain precise and compliant GST return filings in order to prevent legal problems and operational disruptions. If you make a GST return filing error, it might be quite complex and difficult to grasp. On the other hand, you may avoid these hazards by taking proactive precautions and adhering to best practices.

Remember, to ensure easy GST compliance, minimise mistakes, and contribute to a transparent tax reporting structure, follow the GST solutions for errors provided above.

Also Read: GST Return Filing-Types of Returns and Process of Filing

Frequently Asked Questions 

Q1. What is the Time Limit for Rectification of GST Return?

According to GST regulations, the assessee has a three-month window to notify the Authority of errors, and the Authority can issue rectification orders within six months from the specified date.

Q2. Can you Rectify the Updated Return?

Taxpayers have the option to amend their income tax return even after receiving a notice. Section 139(5) of the Income Tax Act provides taxpayers with the authority to revise their IT returns. The deadline for filing a revised return is December 31 of the Assessment Year.

Q3. What is the Rule for Rectification in GST?

The rectification process initiated under Section 161 of the GST Act must be concluded within a stipulated timeframe, specifically within six months from the date of issuance of the relevant order. Section 161 has an expansive scope, covering various aspects such as decisions, notices, certificates, and other pertinent documents.

Q4. How Many Times Rectification can be Filed?

Once a rectification request is submitted, there is no provision for revising or withdrawing it. However, after the submitted rectification request undergoes processing at the Centralised Processing Center (CPC), you have the option to file another rectification request if needed.

Q5. Why is the Return Rejected?

Tax return rejections can occur due to missing information or discrepancies in names or numbers. Review the rejection details carefully and address any issues to ensure accurate filing with the IRS.

Q6. Which Return Cannot be Revised?

Once the assessing officer completes the assessment under the Income Tax Act, 1961 Section 143(3), filing a revised return is not permissible.

Q7. Can you file the Updated Return Without Filing the Original Return?

Any person can file an updated return, except in specific circumstances, irrespective of whether they have previously submitted an original, belated, or revised return for the corresponding assessment year.

Q8. What Exactly is the Distinction Between Rectification and Updated Return?

A revised return is submitted before the Income Tax Department concludes the assessment of your ITR. In contrast, a rectification can only be filed after receiving an intimation from CPC Bangalore for the e-return under Section 143(1) or Section 154 of the Income Tax Act.

Q9. What Happens if a Return is not Accepted?

It implies that the taxpayer will be treated as if they had not yet submitted their return. In this scenario, the taxpayer must file an updated return, get a new ITR-V, and deliver it within 30 days.

Q10. What if the Revised Return is not Verified?

If a person doesn’t verify the filed ITR within the specified time, the original submission is considered never filed. To opt for the new tax regime without business income, one must file Form No. 10IE along with the ITR.

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Ujjwal Goel

Ujjwal Goel is a B2B Technical and Finance Writer. With 5 years of experience, he has established himself as a skilled and knowledgeable blogger and content creator. Hailing from a BBA background, he is passionate about the Technical and Finance field and strives to create engaging, informative, and thought-provoking content for his readers. His writing style is conversational and informative, and he is committed to delivering high-quality work that meets the needs of his clients and readers. When he is not writing, he enjoys binge-watching Netflix or traveling

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