Relaxation of validation for certain HSNs for which RSP based tax calculation is notified.

[Chartered Information Systems Pvt. Ltd.]

Dear ASP's,  

Below is the notification from NIC.

As per the notification Notification No. 20/2025–Central Tax | Dated: 31st December, 2025 , the validation on the tax calculation has been relaxed for those E Way Bills / e-Invoices where HSN of at least one of the line items belongs to the HSNs mentioned in the said notification for which RSP based tax calculation is applicable.

The notification and the advisory from GSTN are attached for reference.

 

The details are as follows:

 

E-waybill

• The validation on the Total Invoice Amount which checks for the sum of Total Taxable Amount and Total Tax Amount can not be more than Total Invoice Amount has been relaxed.  This relaxation suppresses the error Code for these E Way Bills effective from 01/02/2026 *

 

         error code 620 : Total invoice value cannot be less than the sum of total assessable value and tax values

E-Invoice

• Relaxation of validation on ‘TotItemVal‘ for certain HSNs for RSP based calculation as been implemented. This relaxation applies only for those invoices where HSN of at least one of the line items belongs to the HSNs mentioned in the said notification for which RSP based tax calculation is applicable. The document date should be later than 01/02/2026.*

       This relaxation suppresses the following errors

·                 2194 : For Sl. No {0}, Total item value does not match with taxable and tax values of that item.

·                 2234 : For Sl. No {0}, SGST and CGST amount passed does not match with taxable value and tax rate.

·                 2235 : For Sl. No {0}, IGST amount passed is not matching with taxable value and tax rate.

 

* In the Sandbox environment E-invoice and E-waybill, the document date has been updated to a date later than 22/01/2026 for testing purposes.

Thanks & Regards

TaxPro GSP Team

eInvoice | eWayBill | GST API

Bulk Signing | Free PDF Signing

Browser Extension | PKI Component

ePass Tokens | Digital Signatures

Income Tax | TDS | XBRL Softwares

Biometric | Gate Automation

Bulk SMS | WhatsApp Business