Goods and Services Tax – GST – Dated:- 13-10-2017 – Advisory for uploading invoice level data in GSTR 1 using Offline Tool : A. While uploading data in GSTR 1, by the taxpayers there are discrepancy in number of invoices and other details, which are filled in in excel and uploaded and which are finally accepted on the Portal. The differences arises at two stages as given below: 1. Discrepancy in summary of invoices and other details displayed in the Offline tool and that shown in the excel sheet 2. Discrepancy between summary shown in Offline Tool and that in the Tile on the Form GSTR-1 at the Portal B. The detail reasons of the same are analysed below: 1. Discrepancy in summary of invoices and other details displayed in the Offline tool a
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) and – (hyphen) only. There should not be any duplicate entry of invoices. iii. Incorrect GSTN format entered in excel. GSTIN entered should be of 15 character & alphanumeric with no blanks or special character in between. iv. Incorrect data entered after decimal. Only two digits need to be entered after decimal. d. 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, wit
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hecks performed at the GST portal: i. 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. ii. Duplicate invoice number, with respect to data uploaded earlier on the portal by the taxpayer. iii. Whether the Invoice Number, mentioned in the Credit Note/Debit Note already exists in the GST portal or not. iv. In Export shipping bill number and date is checked. Moreover date of shipping bill must be on or after Invoice Date. c. 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 sho
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