IRP error 2174: CGST and SGST charged where IGST applies
What the IRP says
Why it happens, in NIC's words
CGST and SGST taxes are being passed for inter state transactions
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 different than the state code of Supplier, then IGST applies. Pl check the details.
NIC's wording, from its published list of IRP errors, as read on 1 October 2026.
In plain words
A line carries CGST or SGST, but the IRP expects IGST on this supply. It expects IGST when the supplier's state (the first two digits of the supplier GSTIN) differs from the place of supply (BuyerDtls.Pos); on exports and SEZ supplies, whatever the states; when the supplier is an SEZ developer; and when IgstOnIntra is Y.
How to fix it
- Check the place of supply, the supplier GSTIN and the supply type in the file.
- Where IGST applies, the IRP expects IGST on the line, with the CGST and SGST amounts at zero.
- Do not change the place of supply just to clear the error: it also decides which tax is due.
Can you catch it before you upload?
Yes. The free pre-check on this site tests for it before you upload. It applies NIC's rule to each line that carries CGST or SGST: the two states, the supply type and the IgstOnIntra flag. It cannot see whether the supplier is an SEZ developer.
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.