Generating e-invoices requires adherence to the electronic invoicing framework prescribed under Rule 48(4) of the CGST Rules. As stipulated in Rule 48(5) of the CGST Rules, every invoice issued by a notified taxpayer in any manner other than obtaining an Invoice Reference Number (IRN) shall not be treated as a valid tax invoice. ERP systems and accounting software often receive error payloads from the portal when basic schema requirements or master data validations fail.
Common IRP error codes list and resolutions
The Invoice Registration Portal validates payload fields against the prescribed schema under Notification No. 60/2020-Central Tax. The table below lists frequent validation rejections documented in the NIC e-Invoice portal error master along with the verified remedy for each code.
| Error code | Error message | Underlying cause | Practical solution |
|---|---|---|---|
| 2150 | Duplicate IRN | Attempting to register a document again which is already registered and IRN is generated. | Check existing IRN records in your accounting software. Do not re-upload the same document number. |
| 2176 | HSN code(s) is invalid | HSN code passed in payload is not recognised or is inactive on the portal master. | Cross-check correctness of the HSN code on the e-invoice portal and update item details. |
| 2265 | Recipient GSTIN state code mismatch | The first two digits of the recipient GSTIN do not match the state code passed in recipient details. | Align the state code field with the first two numeric digits of the counterparty GSTIN. |
| 2278 | IRN already generated and cancelled | An IRN was generated and subsequently cancelled. A request is received to generate IRN for the same document. | Issue a new document with a distinct document number. Never reuse a cancelled invoice number. |
| 3029 | GSTIN is inactive or cancelled | Counterparty GSTIN is inactive or cancelled by the department or taxpayer. | Verify status on portal; use Sync GSTIN API or search GSTIN on portal and click Update. |
Common mistake: Attempting to regenerate an IRN using the same invoice number after cancellation triggers error 2278. Once an IRN is cancelled, the portal blocks that document number permanently for the financial year.
Detailed breakdown of frequent e-invoice validation errors
Error 2150: Duplicate IRN generation
Error 2150 occurs when your billing software sends an invoice payload with a document number, financial year, and document type combination that has already received an IRN. This often happens after automated network timeouts where the portal registered the invoice, but the response failed to reach your ERP.
Before re-submitting an invoice that experienced an upload interruption, search the document on the IRP using your GSTIN, financial year, and document number to verify if an IRN exists before generating a new request.
Error 2278: Reuse of cancelled document number
Taxpayers who discover errors in an e-invoice sometimes cancel the IRN within 24 hours on the portal, update the details in their ERP, and attempt to upload the same document number again. According to the NIC e-Invoice portal FAQ, once an IRN is generated, it cannot be modified or deleted. While it can be cancelled, the same document number cannot be reported again. To resolve this, cancel the invoice in your books, issue a fresh invoice with a new serial number, and generate the IRN.
For more details on cancellation restrictions and the 24-hour rule, read our guide on e-invoice cancellation within the 24 hours deadline on the portal.
Error 2265: Recipient state code mismatch
In the technical schema prescribed under Form GST INV-01, buyer details contain two separate attributes: the buyer GSTIN and the buyer State Code. Error 2265 occurs when the first two digits of the recipient GSTIN do not match the state code attribute passed in the JSON body. For example, passing state code 29 (Karnataka) for a GSTIN beginning with 27 (Maharashtra) produces this rejection. Updating the master address to ensure state codes match the GSTIN prefix resolves the issue immediately.
Error 3029: Inactive or cancelled GSTIN
As documented in the NIC e-Invoice portal validation master, Error 3029 indicates that the recipient or supplier GSTIN is inactive or cancelled on the GST Common Portal. If the taxpayer recently restored their registration, the local database on the IRP may still reflect the older status. Taxpayers can resolve this by navigating to the e-invoice portal search menu, checking the GSTIN status, and selecting the Update button to refresh details directly from the GST Common Portal.
Worked example: Resolving validation mismatch and recalculating tax
Consider a registered supplier in Maharashtra issuing a B2B tax invoice to a buyer located in Gujarat. The accounts executive enters the invoice details in their software, but mistypes the state code as 27 (Maharashtra) while retaining the buyer GSTIN with prefix 24 (Gujarat). The IRP immediately returns error 2265.
| Invoice field | Initial submission (Failed) | Corrected submission (Passed) | Status |
|---|---|---|---|
| Document number | INV/2026/0412 | INV/2026/0412 | Accepted |
| Taxable value | ₹1,25,000 | ₹1,25,000 | Accepted |
| Recipient GSTIN | 24ABCDE1234F1Z5 | 24ABCDE1234F1Z5 | Accepted |
| Recipient state code | 27 | 24 | Corrected (Matched to prefix 24) |
| Tax breakdown | CGST ₹11,250 + SGST ₹11,250 | IGST ₹22,500 (18%) | Corrected interstate tax |
| Total invoice value | ₹1,47,500 | ₹1,47,500 | IRN Generated |
In this correction, changing the recipient state code to 24 resolved error 2265. Because the supply is interstate (Maharashtra to Gujarat), the tax calculation shifted from CGST (₹1,25,000 × 9% = ₹11,250) and SGST (₹1,25,000 × 9% = ₹11,250) to IGST (₹1,25,000 × 18% = ₹22,500). Total invoice amount remains ₹1,47,500, and the IRN generates without error.
Step-by-step workflow to fix IRP payload errors
- Identify the error code: Check the error description received in your API response or offline bulk upload error report.
- Verify portal masters: For GSTIN or HSN errors (codes 3029 or 2176), use portal search tools to confirm active statuses.
- Check document history: For duplicate or cancelled codes (2150 or 2278), verify whether an IRN already exists before creating a fresh document.
- Re-submit corrected JSON: Transmit the updated payload to the IRP to secure your IRN and signed QR code.
Frequently asked questions
Why does IRP return error code 2150?
Error 2150 indicates a duplicate IRN attempt. The document number, financial year, and document type have already been registered on the IRP.
Can an IRN be regenerated after cancellation using the same invoice number?
No. Under error code 2278, an IRN once cancelled cannot be regenerated for the same document number. You must issue an invoice with a fresh document number.
How do you resolve recipient state code error 2265?
Ensure that the two digit state code field in recipient details matches the first two digits of the recipient GSTIN.
Check your own GSTR-2B
Reconcile inward e-invoices with your purchase register in seconds. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 25 October 2026. Sources: NIC e-Invoice portal error master, Rule 48 of CGST Rules.