RET191179
Place of supply conflicts with IGST
What the portal shows
The place of supply and state code of the supplier should be different for inter-state supply
You charged IGST but the place of supply is your own state, which makes it an intra-state supply.
What it means
This is the mirror image of RET191150. Here you have declared IGST while the place of supply code equals your own state code. The portal rejects it because inter-state tax cannot apply to a supply that never left the state. Sellers on marketplaces hit this when a warehouse in their own state is recorded as the destination but the tax was set from the buyer’s registered address.
Common causes
- Place of supply defaulted to the supplier’s state while the tax type was set to IGST.
- A customer with an out-of-state GSTIN took delivery within your state, and the tax type followed the GSTIN instead of the delivery.
- Manual entry left the place-of-supply field at its default value.
How to fix it
- Check the place-of-supply code on each flagged invoice against your own state code.
- If they match, the supply is intra-state: replace IGST with CGST + SGST, split equally.
- If the place of supply was recorded wrongly, correct it — do not change the tax to fit a wrong place of supply.
- Regenerate and re-upload.
This one is catchable before you upload
RET191179 is produced by something already present in your invoice data — our Place of supply conflict check flags it before the file reaches the portal, so you fix it once instead of discovering it on upload day.
Related errors
Reviewed 13 August 2026. GSTN changes error wording and adds codes without notice, and this is general information rather than tax advice — confirm the current position on gst.gov.in or with your CA.