GSTN Guidelines/ Advisory for Taxpayers on Discrepancy between Offline Tool Summary and that in the Tile, on the Form GSTR-1 at the GST Portal after uploading of json file (dt. 12 Oct. 2017)
The GSTN has issued an Advisory for Taxpayers to resolve the error being displayed due to validation checks at GST portal, i.e. discrepancy between summary shown in Offline Tool and that in the Tile, on the Form GSTR-1, at the GST Portal after uploading of json file, as under:
a) The JSON file created by Offline Tool is uploaded by the taxpayer on GST Portal. Sometimes discrepancy is noticed by the taxpayer, in summary displayed in the Offline tool and that on the GST portal, after upload of JSON file.
b) This may happen on account of data discrepancy on one or more of following validation checks 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 shown on the Tiles on the portal.
e) Thus the taxpayers are advised to ensure that data being uploaded by them is in accordance with criteria given above.
f) Sometimes the discrepancy 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.