Common mistakes in filing of GST Registration

GST is essentially a destination-based tax that is imposed when an end consumer consumes goods and services. The e-filing system for the Goods and Services Tax has made it simpler than ever to file your taxes. In order to avoid any extra problems in the future, the assesses must exercise utmost caution when filing GST returns up to such time as such a privilege is made available under GST. Therefore, this blog post discusses the common errors that we as laypeople make when registering GST. And contact the best GST registration site legalraasta for avoiding such Mistakes.

What are some common errors made when submitting GST registration Details?

Error 1: The taxpayer's incomplete Aadhaar authentication One error in the submission of GST returns is the taxpayer's Aadhaar authentication being missing. Since January 1, 2022, Rule 10B has been in effect, requiring taxpayers to have their Aadhar authenticated for the following reasons:
  • Must submit an application for the revocation of the GST registration's cancellation.
  • To submit the RFD-01 Refund Application.
  • To make a claim for a refund under IGST Rule 96 for goods exported outside of India.
Problem: If the taxpayer does not have his Aadhaar authenticated, it could cause him a number of issues. For example, if his GST registration process has been cancelled and he applies to have it reinstated, he may discover that there is an inconsistency between the information on his Aadhaar and the information in the GST database. Therefore, getting an Aadhaar authentication done is always advised for taxpayers.

Error 2: Failure to adhere to Rule 86B

One of the errors in the GST Registration Process filing is failure to comply with Rule 86B's prohibition on the use of electronic cash ledgers. Rule 86B became operative on January 1, 2021. According to this rule, the taxpayer is not permitted to use the sum in the electronic cash ledger to satisfy output tax obligations that exceed 99% of those obligations. Additionally, it is applicable each time the value of taxable supplies—aside from those that are exempt and zero-rated—exceeds 50 lakh rupees.

Exclusivity under Rule 86B

If the aforementioned individual, the proprietor, the karta, the MD, or any of its two directors, full-time directors, members of managing committees of associations, or board trustees, as the case may be, paid more than one lakh rupees in income tax under the Income Tax Act of 1961 in each of the two fiscal years for which the deadline to file the ITR under Section 139(1) of the Act has passed. Also Read - Who Requires ISO Certification According to clauses I and (ii) of the first provision of section 54(3), the registered person received a refund amount totaling more than one lakh rupees in the previous financial year on account of unutilized ITC. Through an electronic cash ledger, the registered person has satisfied his output tax debt for an amount that exceeds 1% of the total output tax owed up to and including the specified month in the current financial year. The GST department has sent notices of non-compliance of Rule 86B to many taxpayer in recent times. For those taxpayers whose monthly taxable value exceeds Rupees 50 lakhs, it is crucial to determine if they have complied with Rule 86B.

Error 3: TDS and TCS not being claimed by taxpayers

It has been noted on numerous occasions that taxpayers lack knowledge regarding the claiming of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) and make errors when completing the GST Registration Process in accordance with the regulations of GST. When the total value of a supply under a contract exceeds 2.5 lakh Rupees as per the invoice exclusive of GST, TDS is deducted by the Central Government, State Governments, Government Agencies, Local Authority, and notified people at the rate of 1% under the GST regime. This TDS must be put in the government's credit account so that the receiver may claim it. This TDS appears in the assessee's electronic cash ledger, which the assessee can use to settle any GST liabilities, including those incurred due to the reverse charge mechanism. Every e-commerce operator is required under GST to collect 1% of the net value of all taxable supplies made by suppliers on its platform, where the e-commerce operator also receives payment for those supplies. This TCS must be put in the government's credit account, which the receiver may then use. This TCS appears in the assessee's electronic cash ledger, which the assessee can use to pay off any GST liabilities, including liabilities under the reverse charge mechanism. Also Read - Food Safety and Standards Authority of India One of the problems in completing GST returns is the taxpayers' incorrect notion that TDS/TCS falls under Income Tax and accounting for it as such. The TDS/TCS that the taxpayer does not claim results in a direct loss for them. Contact the GST registration service provider Legalraasta in order to avoid making such a mistake.


With the proposed GST regime in place, where the taxpayer does not have the freedom to change the returns they have filed, it is crucial to avoid making mistakes when filing GST returns. The taxpayer's incomplete Aadhaar authentication is one example of a mistake, as is his failure to comply with Rule 86B prohibition on the usage of electronic cash. Another example of a mistake under GST is the taxpayer's failure to claim TDS and TCS, which results in a direct loss to him. In order to prevent these kinds of errors, get in touch with Legalraasta and get your GST registration in 1 day.
Parmeet Chhabra, a skilled content writer and editor at LegalRaasta since 2020, with a writing journey of over 5 years, specializes in crafting informative web pages and blogs over diverse domains like education, legal laws, government licences, web development, etc.

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