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Common Errors While Reporting E-Invoice

From 1 October 2020, taxpayers with an annual turnover of more than INR 500 crores had to implement the e-Invoicing system mandatorily. Taxpayers using the new invoicing system have received/will receive various error messages while uploading invoices or generating the IRN and QR codes.

The Government has listed out the common error messages that taxpayers may receive while implementing this system.

In this article, we will list out the different error messages received while generating e-Invoices and their possible resolutions.

Error Code Error Message Reason for Error Resolution
2150 Duplicate IRN Attempting to register/submit a document (invoice/CDN/others) again when it is already registered with the IRP, and the IRN is generated. Do not submit the same request simultaneously.

This results in one request giving the error as ‘Duplicate IRN request’.

To avoid this error message, users can update their billing system with the IRN number when it’s received. If the IRN is not received, then only the request should be triggered again.

2172 For intrastate transaction IGST amounts is not applicable for item – {0} and Sl. No {1}, only CGST and SGST amounts are applicable. IGST amount is entered when CGST and SGST are applicable. Please check the applicable taxes for the relevant transaction. If the State code of Point of Supply (POS) of the recipient is the same as the state code of Supplier, then CSGT and SGST applies. However, in exceptional circumstances, if IGST is applicable for intrastate transactions, then users can pass the ‘IGST_on_IntraState_Supply’ flag as ‘Y’ with IGST value so that the IRP system can process the request.
2176 Invalid HSN code(s)-{0} Wrong HSN code is being passed Check the HSN code in the invoice while cross-checking with the correct HSN code on the e-Invoice portal. In case the users have a different view here, they can send the details to the helpdesk for verification.
2182 Taxable value of all items must be equal to total taxable value. Sum of taxable amounts of all items is not equal to invoice level taxable amount. Please check the request payload for the taxable value validation.

Total Taxable Value = Taxable value of all line items

2189 Invalid total Invoice Value Invoice level total value has not been calculated as per the passed values. Invoice level total value should be equal to totals of all the total item values plus(+) other charges minus(-) discount with a tolerance limit of +/- One.
2193 AssAmt value should be equal to (TotAmt – Discount) for HSN – {0} and Sl. No {1} Incorrect assessable amount is passed for the specified item. For the specific item, the assessable amount should be arrived at by deducting discount from the total amount.
2194 Invalid total item value for HSN – {0} and Sl. No {1}. Total item value passed is incorrect. Total item value should be the sum of assessable value, all tax and cess values, other charges with a tolerance limit of +/- One.
2211 Supplier and recipient GSTIN should not be the same. Same GSTIN has been passed for Supplier and Buyer GSTIN. Self-generated Invoices are not allowed for e-Invoice generation.
2212 The recipient GSTIN cannot be URP for supply type {0}. Invoices relating to Unregistered Persons (URP) is passed wrongly as a B2B transaction. For this type of transaction, actual GSTIN needs to be passed.
2227 SGST and CGST Amounts should be equal for HSN – {0} and Sl. No {1} For the specified item, CGST and SGST amounts are not equal CGST and SGST amounts should be the same for the specified item.
2233 Duplicate SI nos are not allowed in items. Duplicate serial numbers for the items have been sent in the item list. The serial number of the items in the item list should be unique in an invoice.
2234 Invalid SGST and CGST Amounts for HSN – {0} and Sl. No {1}. Wrong SGST and CGST amounts are passed for the specified item in the item list. Correct values for the SGST and CGST amounts have to be passed/entered.
2235 IGST amount given with HSN -{0} and Sl. No {1} is Invalid. Wrong IGST amount is passed for the specified item in the item list. Correct values for the SGST and CGST amounts have to be passed.

SGST and CGST values should be equal to [taxable value X tax rate / 2] for that line item with a tolerance limit of +/- One.

2240 Invalid GST rate for HSN -{0} and Sl. No {1}. Wrong GST rate is passed for the specified item in the item list. The correct value for the GST rate has to be passed.

Note: Standard tax Rates are (%) 0, 0.5, 1, 2, 3, 5, 12, 18, 28

2244 Recipient pincode is mandatory for transaction -{0} Recipient PIN code is missing for the specified transaction type. For the specified type of transaction, PIN code is mandatory under Recipient details.
2265 Recipient GSTIN state code should be same as the state code passed in recipient details. The state code passed, and the first two digits of the GSTIN passed in the Recipient details do not match. In the Recipient details, the first two digits of the GSTIN should match the state code passed.
2275 Recipient PIN code should be 999999 for direct export. PIN code under Recipient Details has been passed as other than 999999 for the specified type of transactions. 999999 should be passed under Recipient Details as PIN code for the specified type of transactions.
3028 GSTIN is not present in invoice system Recipient GSTIN is invalid or does not exist in the e-Invoice system Check the correctness of the GSTIN. In case the taxpayer believes that GSTIN is valid, he/she should use the ‘Sync GSTIN from GST CP’ API to get it pulled from the GST Portal. If it is available on the GST portal, it will return the details. If the details are received, the user can re-fire the request to generate the IRN. However, If the user is not able to verify through the API, he/she can go to einvocie1.gst.gov.in portal and use the ‘Taxpayer / GSTIN’ option in the search menu to check the status manually from GST Portal and use ‘Update’ button to get it updated from GST Common Portal.
3029 GSTIN is not active GSTIN is inactive or cancelled by the department or taxpayer. Check the correctness of the GSTIN. In case the taxpayer believes that GSTIN is valid, he/she should use the ‘Sync GSTIN from GST CP’ API to get it pulled from the GST Portal. If it is available on the GST portal, it will return the details. If the details are received, the user can re-fire the request to generate the IRN. However, If the user is not able to verify through the API, he/she can go to einvocie1.gst.gov.in portal and use the ‘Taxpayer / GSTIN’ option in the search menu to check the status manually from GST Portal and use ‘Update’ button to get it updated from GST Common Portal.

If the response is satisfactory, the user can refire the request for IRN generation.