Non-transmission of invoices due to negative balance - what is this?

After submitting GSTR3B I have got this email from GSTN:   

 

Dear Sir/Madam, This is with reference to the recent processing of export invoices for GSTIN XYZ. 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 XYZ, the present IGST difference is Rs.-176619 and the CESS difference is Rs.0.0. You may use table 3.1(b) of subsequent GSTR-3B to fulfil 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 Team GSTN    

 

 

-----  

 

Does anyone else know how to resolve this? Is this a new tax liability because of a mismatch?  
 

Replies (3)
Reconcile your GST output paid in 3B with GSTR details, resolve the difference and thereafter upload the invoices
This is due to showing the incorrect Column details In Gstr 3B & Gstr 1I.e. Showing in wrong columns in 3B as compared to Gstr 1
check 3.1(b) of GSTR-3B and compare with table-6A of GSTR-1.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
30 September 2026
Senior Accountant

Codeboard Technology

Chennai

B.Com

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
26 September 2026
Chartered Accountant

pushpganga ventures

Pune

CA

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details
Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details