Fix GSTR-2 JSON Submission Errors

GST India ka unified indirect tax hai jo compliance ko structured banata hai; ye guide is topic ke rules aur practical steps cover karti hai.

Many taxpayers, chartered accountants, and tax professionals frequently encounter JSON errors during the GSTR-2 filing process. This guide provides a straightforward table outlining common JSON errors and their respective solutions, helping users efficiently diagnose and resolve issues.

Overcoming JSON Upload Errors for GSTR-2 Invoices

This section details various JSON errors that may arise when uploading invoices to the GST Portal for GSTR-2 filing, along with their resolutions.

• Error Code: RET291190 – Checksum Mismatch: This error indicates that the GSTR-2 submission is based on outdated information. To resolve this, taxpayers should download the latest GSTR-2A, reconcile it with their records, and then re-save the GSTR-2 data before attempting to upload.
• Error Code: RET291107 – Duplicate Invoice Number: The invoice number provided has already been utilized by the supplier in GSTR-1 or GSTR-5. Taxpayers must assign a unique invoice number. Although provisional Input Tax Credit (ITC) can be claimed, the invoice number must be modified before re-uploading the document.
• Error Code: RET291109 – Invalid Supplier GSTIN: This error occurs when the Goods and Services Tax Identification Number (GSTIN) entered for the supplier is incorrect. Users need to verify and input the accurate GSTIN for the supplier.
• Error Code: RET291106 – JSON Structure Validation Error: This error signifies an issue with the underlying structure of the JSON file.
• Error Code: RET291252 – Modified Invoice Acceptance Restriction: The GSTN system prevents a receiver from immediately accepting an invoice that was previously modified and then accepted. To accept the supplier’s original values, the taxpayer should reject the modified invoice on the GSTN portal and then re-upload it.
• Error Code: RET291206 – Invalid Eligibility Type: This error typically arises when the Place of Supply (PoS) has been altered within the invoice.
• Error Code: RET291241 – Invalid UQC Value: The Unit Quantity Code (UQC) provided in the invoice is not recognized by the GSTN system. Taxpayers must update the UQC to one from the approved list and re-upload the invoice.
• Error Code: RET291113 – Invoice Date Precedes Receiver Registration: This error indicates that the invoice date is earlier than the receiver’s GST registration date. The invoice date must be changed to fall on or after the receiver’s GST registration date, and then the invoice should be re-uploaded.
• Error Code: RET291119 – Duplicate Invoice in Payload: The system has detected a duplicate invoice within the uploaded data.
• Error Code: RET291240 – Place of Supply and Receiver State Mismatch: Under GST law, Input Tax Credit (ITC) cannot be claimed if the Place of Supply (PoS) on the invoice does not match the receiver’s GSTIN state. Taxpayers have two options: 1. Edit the invoice to mark the ITC as ineligible and re-upload. 2. To provisionally claim credit, reject the existing invoice and add a new purchase invoice with the correct state as the place of supply, ensuring a unique invoice number.
• Error Code: RET291131 – Invalid Invoice Date for Tax Period: The purchase invoice date must fall within the relevant tax period and not be older than 18 months. For instance, if filing GSTR-2 for July, the invoice date should be between July 1st and July 31st. Verify that the purchase invoice date is correctly aligned with the return period.
• Error Code: RET291114 – Invoice Date Precedes Supplier Registration: This error occurs when the date on the invoice is prior to the supplier’s GST registration date. The invoice date must be adjusted to be on or after the supplier’s GST registration date, and then the invoice should be re-uploaded.

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Frequently Asked Questions

Compliance kya chahiye?

Timely returns (GSTR-1, 3B), accurate ITC, records maintenance.

Return miss par?

Late fee (₹50/day, nil ₹20/day) + interest; ITC block ho sakti.

Expert kyun?

Notices avoid, ITC maximize, deadlines manage — FylFlix handle karta hai.