IRP error 2234: SGST and CGST do not match the taxable value and rate
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
Wrong SGST and CGST amounts are passed for the specified item in the item list.
What NIC says to do
Correct values for the SGST and CGST amounts have to be passed. SGST and CGST values should be equal to [taxable value X tax rate / 2] for that line item with tolerance limit of +/- One.
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 CGST and SGST amounts do not agree with the line's taxable value and GST rate.
How to fix it
- Each of CGST and SGST should be the taxable value multiplied by the GST rate (as a percentage), divided by two.
- The GST rate in the file is the total rate for the line: 18, not 9 for each half.
- 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 recalculates both amounts on each intra-state line of an invoice, with NIC's tolerance. NIC does not make this check on credit and debit notes, so the pre-check does not either.
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.