Common GST Portal Errors in GSTR-1, GSTR-3B and Refunds: How to Fix Them

The GST portal is the backbone of return filing, tax payment, and refund claims. When the portal fails, businesses face filing delays, ITC blockage, refund delays, and late fee risk. This article covers the most common GST portal errors in GSTR-1, GSTR-3B, and refunds, along with the recent errors users have reported.

GSTR-1 Errors and Fixes

Records Still Under Processing

This error comes when uploaded invoices stay stuck in processing.

How to fix it

• Open the invoice record
• Click Edit
• Save the record again
• Generate the summary
• Refresh the page after some time
• If you used offline utility, download the error report and correct the records

File Could Not Be Uploaded or JSON Error

This issue comes when the JSON file has wrong structure, missing fields, or old utility data.

How to fix it

• Download the latest offline utility
• Check the error report
• Correct missing or invalid fields
• Generate a fresh JSON file
• Upload the new file again

Invoice Already Filed by Counter Party

This error comes when the same invoice is already present in the system.

How to fix it

• Check the invoice in the uploaded data
• Delete the duplicate record
• Upload only the correct invoice details

Pending Invoice or Same Invoice Number Issue

This problem comes when the invoice is already saved, stuck in pending stage, or used earlier in the same financial year.

How to fix it

• Open the pending invoice
• Edit the record if correction is allowed
• Delete the wrong invoice
• Enter the invoice again with correct details

GSTR-3B Errors and Fixes

GSTR-3B is Not Filed for Previous Period

This is a strict portal block. The current return cannot be filed until the earlier period is filed.

How to fix it

• Identify the first pending return period
• File all earlier GSTR-3B returns in order
• Save each return
• Offset liability
• File them one by one

Information Provided in the Form Earlier is Not Saved Properly

This issue comes when saved data is not available at the payment stage.

How to fix it

• Go back to each section of GSTR-3B
• Review the data
• Click Save in every section
• Wait for the save confirmation
• Move to payment only after the form is saved

OTP Expired or Incorrect

This issue stops filing through EVC.

How to fix it

• Generate a fresh OTP
• Use the latest OTP only
• Enter it within the valid time limit

Previous Filing Request Is Still in Progress

This message comes when one filing request is already in process and another request is made.

How to fix it

• Wait for the earlier request to complete
• Do not repeat the filing request at once
• Retry after the waiting period

Cross-Utilization Errors Such as LG9074 and LG9072

These errors come during ITC set-off when tax credit is adjusted in the wrong order.

How to fix it

• Review IGST, CGST, and SGST set-off
• Apply ITC in the correct order
• Retry the offset after correction

Refund Errors and Fixes

Refund Has Been Already Applied for This Month

This means the refund for the same period and category already exists in the system.

What to do

• Check filed refund applications
• Check whether a draft exists
• Check whether a NIL claim was filed
• File again only if the system allows it

Draft Saved or Submitted Application Already Exists

This is a process issue.

How to fix it

• Go to My Saved or Filed Applications
• Open the existing application
• Continue the same application
• Do not create a second one for the same period

No Outward Supply Tax Filed for the Selected Return Period

This error comes when the refund claim does not match the return data.

How to fix it

• Check the related GSTR-3B data
• Verify export or zero-rated supply details
• Match the refund claim with the filed return

Invoice Not Found in Return or Invoice Mismatch

This problem comes when the invoice details in the refund statement do not match the filed return.

How to fix it

• Match invoice details with GSTR-1
• Check invoice value, type, and date
• Review amended invoices
• Generate a fresh refund statement after correction

Refund Submit Button Not Enabled

This happens when one or more filing steps are incomplete.

Full checklist

• Upload the statement
• Validate the statement
• Save the refund form
• Add supporting documents
• Click Add Document
• Tick declaration
• Tick undertaking
• Check whether the submit button becomes active

Recent GST Portal Errors Reported by Users

Along with the common errors above, users have reported fresh problems on the GST portal in April 2026.

March 2026 Return Period Not Showing in GSTR-1

Users have reported that the portal does not show March 2026 in the return period list. This blocks filing at the first step.

Financial Year 2025-26 Not Visible

Some users have reported that the portal shows only FY 2026-27 after login. This stops filing for the current year.

ITC Not Reflecting in GSTR-2B

Taxpayers have reported missing ITC because supplier filing status is not updating in the system. This affects buyer credit and working capital.

GSTR-1 Comparison Summary Showing 2x or 3x Liability

Users have reported wrong liability in the comparison summary even when the uploaded data is correct.

General Return Filing Failure

There are also complaints that GSTR-1, GSTR-8, and other returns are not getting filed on time because the portal does not complete the process.

Supplier-Side Glitches Causing Buyer ITC Loss

If the supplier cannot file GSTR-1 because of a portal issue, the buyer does not get ITC on time. This creates direct financial loss for businesses.

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