IRP error 2172: IGST charged on an intra-state supply
What the IRP says
Why it happens, in NIC's words
IGST amount is being passed for Intra State transaction where as CGST and SGST are applicable.
What NIC says to do
Please check the applicable taxes for current transaction. If the State code of Point of Supply (POS) of recipient is same is state code of Supplier, then CSGT and SGST applies. However, under exception circumstances as per rule if IGST is applicable for intrastate transaction, then pass the ‘IGST_on_IntraState_Supply’ flag as ‘Y’ with IGST value so that system can process your request.
NIC's wording, from its published list of IRP errors, as read on 1 October 2026.
In plain words
A line carries IGST, but the supplier's state and the place of supply are the same. The IRP decides this from the first two digits of the supplier GSTIN and the place of supply (BuyerDtls.Pos). When they match, it treats the supply as intra-state and expects CGST and SGST. NIC makes one exception: when the supplier is an SEZ developer, only IGST applies.
How to fix it
- Check the place of supply and the supplier GSTIN in the file.
- If the supply really is within one state, the IRP expects CGST and SGST on the line, with the IGST amount at zero.
- Do not change the place of supply just to clear the error: it also decides which tax is due.
- NIC's text above mentions a flag for IGST within a state (IgstOnIntra in the JSON). That is not a fix to apply to clear this error: NIC allows it only in exceptional cases, it needs reverse charge, and it is not allowed on exports or SEZ supplies. Ask your accountant.
Can you catch it before you upload?
Yes. The free pre-check on this site tests for it before you upload. It compares the supplier's state with the place of supply on each line that carries IGST. It cannot see whether the supplier is an SEZ developer, so it flags that case too.
Free, with no sign-up. The file is checked in your browser and never leaves it. A clean result does not mean the IRP will accept the invoice.