https://help.tallysolutions.com/docs/te9rel64/Tax_India/VAT/vat_reports/BR_Exceptions.htm

Summary of Exceptions (VAT)

Vouchers with incomplete/mismatch in information list includes voucher that contain VAT or CST related information but are not included in the count of Included in returns/annexures and Not relevant for returns/annexures .

You can identify the exceptions and correct the transactions before filing tax returns. Based on the state selected the VAT report appears. The Vouchers with incomplete/mismatch in information report for Form RT-I of Bihar appears as shown below:

The exceptions are listed in the order of priority, based on the importance of the information for generating returns and annexures. Hence, a voucher with multiple exceptions is listed in the exception type higher up the order. Once that exception is resolved, the voucher will move down to the next exception type. Such vouchers with multiple exceptions continue to be listed as exceptions until all incomplete/mismatch information is resolved. This will help you clear all exceptions before filing the returns.

However, vouchers with only one exception are moved to Included in returns/annexures list after that exception is resolved.