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GSTR-1/GSTR-3B: Exceptions & Resolutions

This page lists down the frequently occurring conflicts and exceptions displayed in the GSTR-1/GSTR-3B report. 

Release 3.1 & Later

Uncertain transactions

1. HSN/SAC Exceptions
   1. HSN/SAC is invalid, mismatched, or not specified
   2. HSN/SAC is invalid or not specified or Mismatched
2. Applicable tax ledger is not selected
3. Duplicate Voucher No./Document No.
4. Taxability Type is invalid or not specified
5. Mismatch between expected tax amount and the modified tax amount in transaction
6. Tax Rate is not specified
7. Incorrect Registration Type or Tax Ledger is selected in the Bank transaction
8. Unable to determine the transaction Type
9. UOM is not mapped to the Unit Quantity Code (UQC)
10. No Tax Ledger is debited
11. Voucher No. is incorrect or not specified
12. Invalid Source of GST Details
13. GST Registration Details of the Company are invalid or not specified
14. Supplier Invoice No. is incorrect or not specified
15. Marked for Deletion on Portal
16. GST Rate Details are overridden in transaction
17. Unable to determine original sales value
18. Place of Supply is invalid or not specified
19. Tax Ledger is not specified | Incorrect Tax Ledger is selected

Vouchers having conflict with Masters

1. Mismatch in GST Registration Details between the Party and the transaction
2. Mismatch in Tax Rate Details between the master and transaction
3. Mismatch in the Nature of Transaction and Place of Supply
4. Conflicts between masters and transactions for the current Return Period or all Return Periods
5. Transactions having potential conflicts between the master and the transaction

Missing / Invalid Information (e-Invoice / e-Way bill) / GSTR-2A/2B

1. Effective Date of the Amendment is not specified or invalid
2. Transaction cannot be added in the return period.

Release 2.0 & Earlier

1. UOM not mapped to the Unit Quantity Code (UQC)
2. Country, state and dealer type not specified
3. Nature of Transaction, Taxable Value, Rate of Tax modified in voucher 
4. Incorrect Tax Type Selected in Tax Ledger
5. Vouchers Recorded Before 01-Jan-2020 Should Not Have State and Place of Supply as Ladakh
6. Mismatch Due to Tax Amount Modified in Voucher
7. Information Required for Generating Table-wise Details Not Provided
8. Vouchers with Incomplete or Incorrect Adjustment Details
9. Vouchers Having Reverse Charge and Other Than Reverse Charge Supplies
10. Reporting Unit Quantity Code (UQC) not selected for stock items with multiple UQC
11. Vouchers having conflicting nature of transactions
12. Tax rate/tax type not specified
13. Mismatch in Nature of transaction and Place of supply, Party’s country
14. The Status of GSTR-appears as Processed with Error | TallyHelp