Why you get this email from GSTN and what is the solution for this?
The mail reads as:
This is with reference to the recent processing of export invoices for GSTIN 30XXXXXXXXXXZ5. Please be informed that the invoices have failed validation at GST System, and haven’t got transmitted to ICEGATE for further processing.
The GST System uses ledger based approach to validate if sum total of IGST/CESS paid under Table 3.1(b) of GSTR 3B across all periods is equal to, or greater than, the sum total of IGST/CESS from invoices under Tables 6A/9A/6B of GSTR 1 across all periods. The eligible invoices, having complete SB/Port details, are transmitted by the GST System only if such cumulative validation of IGST/CESS is successful.
The GST System does not transmit an eligible invoice to ICEGATE until the aforesaid validation is successful, i.e. the sum paid as IGST/CESS paid under Table 3.1(b) is greater than or equal to IGST/CESS from invoices under Tables 6A/9A/6B. The ledger shows the difference between these two which should be ZERO or positive) for invoices to be transmitted to ICEGATE.
For GSTIN 30XXXXXXXXXXZ5, the present IGST difference is Rs.- XXXX.XX and the CESS difference is Rs.0.0. You may use table 3.1(b) of subsequent GSTR-3B to fulfill this difference and the GST System shall transmit invoices upon successful validation.
Please feel free to contact GST Taxpayer Helpdesk for any further questions.
Thanks & Regards
If you are exporting goods or services then you should enter exports value and duties in a specific field of GSTR 3B and GSTR 1. If there is a difference between these two fields then its a mismatch. Hence you get this error. You need to enter the data as shown below.
Export entries in GSTR 3B
In gstr 3b you should enter export figures i.e taxable value and IGST amount in row (b) and not in row (a).
Export Entries in GSTR 1
You need to add invoices of export supplies in table 6A.
1. Click the 6A – Export Invoices tile to enter the invoice details for supplies exported.
kindly ensure that figures mentioned in GSTR 1 and GSTR 3B must match with each other.
How to rectify previous period mismatch figures
If you have already declared export under the wrong field then you should able to correct it while filing GSTR 9 return for the period of FY 2017-18. However, if you have not shown and have paid short GST to the government then you should do the reconciliation and pay the differential amount to the government while filing the annual return.
Similarly, if you have done mistakes in the year 2018-19 and paid the short amount by mistake then you may pay such amount while filing next months returns with interest.
Further, there is a possibility of amending GSTR 1 Return to rectify above error as per circular no. Circular No. 05/2018-Customs dt.23.02.2018.
After correcting these mistakes you will not get the Non-transmission of invoices due to negative balance error email from GSTN.