The stat adjustment flags provided in Tally.ERP 9 are detailed in this topic.
Flag in 4.93 or older version  | 
		Nature of adjustment (> 5.2)  | 
		Additional Details (> 5.2)  | 
		Journal Entry (> 5.2)  | 
	
Adjustment Towards Credit Adjustment voucher\Inventory Approval order  | 
		Increasing Input Tax  | 
		Opening Stock  | 
		Dr Input VAT Cr Assets  | 
	
Adjustment of VAT withheld  | 
		Increasing Input Tax  | 
		Vat Withheld  | 
		Dr Output VAT Cr Party  | 
	
Non-Deductible input tax  | 
		Reversal of Input Tax  | 
		Only Exempt  | 
		Dr Expenses Cr Input VAT  | 
	
Non-Deductible input tax  | 
		Reversal of Input Tax  | 
		Taxable and Exempt  | 
		Dr Expenses Cr Input VAT  | 
	
Adjustment Towards Refund Claim  | 
		Refund of Input tax  | 
		Refund Claim  | 
		Dr Refund Claimed/Current assets Dr Input VAT  |