The Goods
and Services Tax Network (GSTN) has released an important advisory
addressing persistent technical glitches encountered by taxpayers while
attempting to file their GSTR-7 returns. GSTR-7 is a mandatory monthly
return filed by entities required to deduct Tax Deducted at Source (TDS)
under the GST regime. Errors during filing can disrupt compliance and delay the
flow of credit to deductees.
The
advisory specifically addresses two recurring error messages: "System
Failure" and "Schema Validation Failed."
1. The
"System Failure" Error on Invoice Count
Several
taxpayers have reported receiving a "System Failure" error
message when attempting to upload invoice details into the GSTR-7 form. This
typically happens when the system struggles to correctly validate or tally the
uploaded data.
GSTN's
Solution for System Failure:
Taxpayers
facing this error are advised to follow a specific step-by-step process to
ensure the data is captured correctly:
- Re-enter Details: Carefully re-enter the invoice details,
including the GSTIN of the deductee, the Invoice Number, and
the Invoice Date.
- Generate Summary: After re-entering the data, navigate to
the GSTR-7 dashboard and click on "Generate Summary"
before proceeding to file the return.
This step
forces the system to re-validate and correctly capture the invoice data, often
resolving the "System Failure" issue and allowing the taxpayer to
submit the return successfully.
2. The
"Schema Validation Failed" Error
The second
common issue occurs when taxpayers try to file GSTR-7 using the Offline
Utility Tool and receive a "Schema Validation Failed"
error upon uploading the generated JSON file. This error indicates that the
structure of the data file does not conform to the system's required format.
GSTN's
Solution for Schema Validation Failed:
GSTN has
confirmed that its technical team is actively working on resolving the bug
within the Offline Utility Tool. However, until the fix is deployed, taxpayers
are given a crucial alternative:
- Temporary Workaround: Taxpayers facing the schema error are
advised to file their GSTR-7 return using the Online Mode directly
on the GST portal or via API mode (through approved third-party
software) instead of the malfunctioning Offline Utility.
Why GSTR-7
Compliance Matters
Form GSTR-7
is essential for ensuring the seamless operation of the TDS mechanism under
GST. It captures the details of TDS deducted and deposited. Timely and accurate
filing is critical because:
- It ensures the
corresponding TDS credit is automatically populated in the GSTR-2A/2B
and GSTR-4A of the deductee (the supplier).
- It maintains the
taxpayer's compliance rating and avoids late fees or penalty implications
for non-filing.
Taxpayers
are urged to adopt the suggested workarounds immediately to meet statutory
deadlines and avoid filing delays, while staying alert for further updates from
the official GSTN channels regarding the permanent fix for the Offline Utility.
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