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https://help.tallysolutions.com/docs/te9rel66/Reports/MIS_Reports/Negative_Stock.htm

Negative Stock Report

This Negative Stock report displays a list of all stock items that have a negative quantity (closing value) balance at the end of a specified period.

Go to Gateway of Tally > Display > Exception Reports > Negative Stock .

You can use the drill-down feature or view Stock Item display for further details.

Note: Once a Purchase entry is passed for the items which are shown in the Negative Stock reports, thereafter, these items will not be shown in the Negative Stock reports.