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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. 

GSTR-1 Exceptions

Uncertain transactions

1. Mismatch in the Nature of Transaction and Place of Supply
2. HSN/SAC Exceptions
   1. HSN/SAC is invalid, mismatched, or not specified
   2. HSN/SAC is invalid or not specified or Mismatched
3. Invalid Source of GST Details
4. GST Registration Details of the Company are invalid or not specified
5. Transaction cannot be added in the return period.
6. Effective Date of the Amendment is not specified or invalid

Additional conflicts

1. Conflicts between masters and transactions for the current Return Period or all Return Periods
2. Transactions having potential conflicts between the master and the transaction

GSTR-3B Exceptions

1. Incorrect Registration Type or Tax Ledger is selected in the Bank transaction
2. Unable to determine the transaction Type
3. Supplier Invoice No. is incorrect or not specified
4. No Tax Ledger is debited
5. Applicable tax ledger is not selected

GSTR-1 & GSTR-3B Exceptions

1. Mismatch between master and transaction
   1. Mismatch in GST Registration Details between the Party and the transaction
   2. Mismatch in Tax Rate Details between the master and transaction
2. Duplicate Voucher No./Document No.
3. Marked for Deletion on Portal
4. Mismatch between expected tax amount and the modified tax amount in transaction
5. GST Rate Details are overridden in transaction
6. Unable to determine original sales value
7. Place of Supply is invalid or not specified
8. Taxability Type is invalid or not specified
9. Tax Rate is not specified
10. UOM is not mapped to the Unit Quantity Code (UQC)
11. Tax Ledger is not specified | Incorrect Tax Ledger is selected
12. Voucher No. is incorrect or not specified