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A new GSTR-2B API is applicable from 14th Nov 2024, which affects auto-reconciliation of GSTR-2B for Oct-24. Stay tuned for our upcoming release, TallyPrime 5.1, which supports this and makes reconciliation even smoother.
https://help.tallysolutions.com/docs/te9rel63/Reports/MIS_Reports/Negative_Ledgers.htm

Negative Ledgers

This is a list of ledger accounts balances that is opposite to the nature of the account. For example, a creditor account with a debit balance and a Bank account with a credit balance.

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

National Bank Account is a Bank account and is expected to have a debit balance. Supplier Account is a Creditor/Supplier account and should normally have a credit balance.