RET191205
Tax amount does not reconcile
What the portal shows
Tax amounts are not in line with the taxable value and the declared tax rate
Taxable value × rate does not equal the tax you declared, within rounding tolerance.
What it means
The portal recomputes tax for every line and compares it with what you declared. Small arithmetic drift is the usual cause, and it accumulates when rounding is applied per line and again at the invoice level. The portal does not care that the difference is a rupee.
Common causes
- Rounding applied at both line and invoice level, producing drift.
- A discount deducted after the tax computation rather than from taxable value before it.
- Manual overrides to the tax amount that were never reflected in taxable value or rate.
- Currency conversion or a freight charge added to the total without being taxed.
How to fix it
- For each flagged line, recompute taxable value × rate and round to two decimals.
- Compare with the declared CGST + SGST or IGST amount and correct the difference.
- Check that all line totals sum to the invoice total you declared.
- Where discounts exist, confirm they are deducted from taxable value before tax is computed.
This one is catchable before you upload
RET191205 is produced by something already present in your invoice data — our Line-level tax recalculation and total reconciliation 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.