When you file outward supplies, invoice data submitted through online entry or batch JSON upload must pass strict portal validations. Understanding why an upload fails and how the portal reports each rejected line item allows your accounting team to clear errors quickly before the filing cut-off date.
Common GSTR-1 error messages and causes
The GST common portal runs real-time structural and database validations against every invoice row. Below is the reference table of common validation failures, based on official procedures published in the GSTN Returns Offline Tool User Manual and statutory guidelines on Rule 59 of the CGST Rules.
| Error message or condition | Root cause | Resolution step |
|---|---|---|
| Enter valid GSTIN/UIN | Recipient GSTIN structure is invalid, wrong length, or has an invalid checksum digit. | Verify buyer GSTIN using public search on the portal and enter the 15-character identifier correctly. |
| Receiver GSTIN needs to be different from Supplier GSTIN | Taxpayer entered their own GSTIN in the recipient GSTIN field for outward supplies. | Replace the receiver GSTIN with the customer GSTIN. Self-supplies across states must use the distinct entity GSTIN. |
| Duplicate invoice number found | An invoice with the same document number was already filed in an earlier tax period. | Check original registers. If already reported, delete the row. If amending value, use Table 9A rather than re-uploading in Table 4A. |
| Invoice date earlier than registration date | Invoice date precedes the date on which the supplier or buyer registration became effective. | Review the effective date of registration. Invoices issued before registration cannot be reported as registered outward supplies. |
| HSN length validation error | Entered HSN has 1 digit, more than 8 digits, or does not meet turnover digit thresholds. | Report at least 4 digits for turnover up to ₹5 crore, or 6 digits for turnover above ₹5 crore, selected from the official HSN master list. |
| B2CL invoice value threshold error | Inter-state unregistered supply reported in Table 5 with total invoice value less than or equal to ₹1,00,000. | Move the transaction to Table 7 (B2CS). Table 5 is reserved for inter-state unregistered supplies exceeding ₹1,00,000. |
| JSON file size exceeds 5 MB | File upload payload exceeds the portal limit of 5 MB or 10,000 line items. | Split outward records into smaller monthly batches or section-wise JSON files before uploading. |
Common mistake: Re-uploading an entire batch when only a few invoices failed. The GST portal saves all valid invoices from an upload. Only rejected rows are included in the error file. If you re-upload unchanged valid rows with modified rows in a manual entry screen, you risk duplicating data or creating unnecessary system conflicts.
Step-by-step portal resolution for Processed with Error
When an uploaded JSON file encounters validation issues, the GST portal flags the status as Processed with Error on the Returns Dashboard. Follow these exact steps from the GSTN Outward Supplies Return Manual to download and rectify the rejected entries:
- Navigate to upload history: Log in to the GST Portal, go to Services, select Returns, and click Returns Dashboard. Choose the financial year and period, then click Search.
- Check upload status: Under the GSTR-1 tile, click Prepare Offline and open the Upload tab. Locate the uploaded batch to confirm the status displays Processed with Error.
- Generate error report: In the Error Report column, click the Generate error report hyperlink. The portal takes approximately 15 minutes to compile the rejected records into an error file.
- Download error zip file: Once compiled, click Download error report to save the zip file containing the error JSON on your computer.
- Open file in Returns Offline Tool: Open the official GST Returns Offline Tool on your desktop. Go to the Open Downloaded Error file from GST portal tab and select your downloaded zip file.
- Correct erroneous records: The tool populates only the sections containing errors. Click on the section hyperlink, read the error message next to each invoice, click Edit, rectify the values, and click Save.
- Export fresh JSON: Return to the tool summary page, click View Summary, and generate a new JSON file containing only the corrected records.
- Upload corrected file: Upload the new JSON file under Prepare Offline on the portal. Verify that the upload status changes to Processed.
Worked example: resolving B2CL and HSN errors
Consider an engineering supplier, Apex Instruments, preparing GSTR-1 for an outward supplies batch with ₹14,50,000 in total taxable turnover across three invoices. When uploading the JSON file, the portal validates the records as follows:
| Invoice number | Supply type | Reported value | Initial validation result | Corrective action |
|---|---|---|---|---|
| INV-101 | B2B Registered (27AAACA1234A1Z5) | ₹8,50,000 | Processed | No action needed. Invoice accepted and saved in Table 4A. |
| INV-102 | B2CL Inter-State Unregistered | ₹95,000 | Processed with Error | Value does not exceed ₹1,00,000 threshold. Move to Table 7 (B2CS). |
| INV-103 | B2B Registered (24AAACB5678B1Z2) | ₹5,05,000 | Processed with Error | HSN entered as 84 (2 digits) instead of 6 digits. Correct HSN to 848180. |
Calculation of outward tax liability after rectifying rejected records:
Taxable turnover in Table 4A (INV-101 at 18% IGST) = ₹8,50,000 with IGST of ₹1,53,000.
Taxable turnover in Table 4A (INV-103 at 18% IGST) = ₹5,05,000 with IGST of ₹90,900.
Taxable turnover in Table 7 (INV-102 at 18% IGST) = ₹95,000 with IGST of ₹17,100.
Total outward tax liability = ₹1,53,000 + ₹90,900 + ₹17,100 = ₹2,61,000. Re-uploading only the corrected entries for INV-102 and INV-103 successfully completes the GSTR-1 summary without duplicating INV-101.
To learn how outward records flow directly into your counterparty's return, see our detailed guide on GSTR-1 meaning, tables and how it feeds GSTR-2B.
Frequently asked questions
Why does my GSTR-1 upload show Processed with Error?
The status Processed with Error means valid records were saved, but one or more records failed portal validation checks such as duplicate invoice numbers, invalid recipient GSTINs, or invalid HSN formats.
How do I download and open the GSTR-1 error file?
Click Generate error report on the Returns Dashboard upload page. Download the resulting zip file after 15 minutes, open it inside the Returns Offline Tool, correct the rejected rows, and generate a fresh JSON.
What is the maximum file size for a GSTR-1 JSON upload?
The maximum file size allowed by the GST Common Portal for an offline return JSON upload is 5 MB, representing up to 10,000 line items per upload.
Check your counterparties and inward ITC
While fixing your outward GSTR-1 filing errors, ensure your supplier filings match your purchase books. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 27 October 2026. Sources: GSTN Returns Offline Tool User Manual, CBIC CGST Rule 59.