IRP error 2193: Taxable value is not gross amount minus discount
What the IRP says
{0}, {1} and so on stand for the values the IRP fills in. "Sl. No" is the serial number (SlNo) the line has in the file.
Why it happens, in NIC's words
Incorrect assessable amount is passed for the specified item.
What NIC says to do
For the specific item, assessable amount should be arrived at by deducting discount from total amount
NIC's wording, from its published list of IRP errors, as read on 1 October 2026.
In plain words
On the line named in the error, the taxable value (AssAmt) is not the gross amount (TotAmt) minus the discount (Discount).
How to fix it
- Check the gross amount, the discount and the taxable value on that line. The taxable value should be the gross amount minus the discount.
- If the taxable value changes, the tax on the line, the line total and the invoice totals change with it. Recalculate them.
- Enter a discount as a positive figure in the Discount field.
- The IRP allows a small difference (about one to two rupees), not more.
Can you catch it before you upload?
Yes. The free pre-check on this site tests for it before you upload. It repeats this subtraction on each line, with NIC's tolerance.
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.