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Rel 3.0 – GSTR-1/GSTR-3B Exceptions & Resolutions

This page lists the uncertain transactions that occur in GSTR-1 and GSTR-3B, along with the corresponding resolution. 

 

Resolve Transactions Accidentally Marked for Deletion

The Marked for Deletion on Portal section of GSTR-1 provides you with an overall picture of the vouchers that have to be deleted from the portal, due to any changes in the transactions in your books. For such transactions, this section will help you identify the original entry on the portal, so that you can re-upload the transaction with the revised details.

However, in some cases, the transactions might accidentally appear in this section due to some changes in the transaction details, as explained below. You can easily address such cases by making the suggested updates.

In this section

Change in company GSTIN

In some cases, the GSTIN of your company might have been changed after the return was exported. The affected transactions will appear in the Marked for Deletion on Portal section.

  1. In TallyPrime, press F11 to open the Company Features Alteration screen.
  2. Set the option Enable Goods and Services Tax (GST) to Yes.
  3. Select the required GST Registration.
    The GST Registration Alteration screen appears.
  4. Update the GSTIN/UIN, as per the original details.
  5. Press Ctrl+A to accept the details.

The relevant transactions will no longer appear in the Marked for Deletion on Portal section.

Change in party

In some cases, the party might have been changed in the transaction after the return was exported. In such cases, the affected transactions will appear in the Marked for Deletion on Portal section.

  1. Open the GSTR-1 report and drill down to the Marked for Deletion on Portal section.
  2. Drill down from the relevant entry to open the original transaction.
  3. Update the party ledger in the Party A/c Name field as per the original transaction.
  4. Press Ctrl+A to save the transaction.

The transaction will no longer appear in the Marked for Deletion on Portal section.

Change in party GSTIN/UIN

In some cases, the GSTIN/UIN of the party might have been changed after the return was exported. The affected transactions will appear in the Marked for Deletion on Portal section.

  1. Open the GSTR-1 report and drill down to the Marked for Deletion on Portal section.
  2. Drill down from the relevant entry to open the original transaction.
  3. In the Party Details screen, update the GSTIN/UIN of the party as per the original transaction.
    Note: You can also update the GSTIN/UIN directly in the party ledger.
  4. Press Ctrl+A to save the transaction.

The transaction will no longer appear in the Marked for Deletion on Portal section.

Change in GST amount 

In some cases, the CGST or SGST amount might have been altered in the transaction after the return was exported. Such transactions will appear in the Marked for Deletion on Portal section.

  1. Open the GSTR-1 report and drill down to the Marked for Deletion on Portal section.
  2. Drill down from the relevant entry to open the original transaction.
  3. Select the relevant GST ledgers (CGST/SGST/IGST). 
    The tax amount will be automatically recalculated as per the defined tax rates.
  4. Press Ctrl+A to save the transaction.

The transaction will no longer appear in the Marked for Deletion on Portal section.

Change in voucher number

In some cases, the voucher number might have been manually updated in the transaction after the return was signed. Moreover, the voucher numbering method might have been updated from Automatic to Manual. For such transactions, the voucher number will appear blank, and the transactions will appear in the Marked for Deletion on Portal section.

  1. Open the GSTR-1 report and drill down to the Marked for Deletion on Portal section.
  2. Drill down from the relevant entry to open the original transaction.
  3. Update the voucher number as per the original transaction.
  4. Press Ctrl+A to save the transaction.

The transaction will no longer appear in the Marked for Deletion on Portal section.

However, if you wish to retain the revised voucher number, then you can undo the signing (by pressing Alt+F10) and then sign the return again (by pressing F10). This will save the revised voucher number, while removing the transaction from the Marked for Deletion on Portal section.

Deletion of transaction from books

In some cases, the transaction might have been deleted from the books after the return was signed or exported. Such transactions will appear in the Marked for Deletion on Portal section.

  1. Open the GSTR-1 report and drill down to the Marked for Deletion on Portal section.
  2. Select the entry for (Delete) Outward Supply (Non-Accounting) and press Alt+D to delete it.

The transaction will no longer appear in the Marked for Deletion on Portal section.

However, HSN Summary (Deleted) and Document Summary (Deleted) might appear in the Marked for Deletion on Portal section, which cannot be deleted at the moment.

 

Invalid or Missing Information

Exception Report Solution
GST Registration Details of the Party are invalid or not specified GSTR-1 & GSTR-3B

This exception occurs when certain GST Registration Details are missing or invalid for your party.

Drill down from the exception to view the transactions that have to be updated.

Now you can resolve this exception using any one of the following methods, as per your convenience.

Update transactions party-wise

This is a convenient way for updating all your transactions at once for a particular party.

  1. In the GSTR-3B – Resolution of Uncertain Transactions screen, press F8 (Party-wise).
    The transaction details will be listed as per the party.
  2. Press Enter on the required party, and update the required registration details, such as Registration Type, GSTIN/UIN, and so on.
  3. Press Enter to save the details.

    It is recommended that you press Enter here, and not Ctrl+A, to ensure that the proper Effective Date is applied.

    The Effective Date screen appears.
  4. Specify the Effective Date for revised GST details.
  5. Press Enter to accept the details.

All the transactions recorded for the party will be resolved with the updated details. Similarly, you can resolve the GST registration details for the other parties.

Update transactions using Multi Alter

TallyPrime also provides you with the additional flexibility to update the transactions details for multiple parties at one go. 

  1. In the GSTR-3B – Resolution of Uncertain Transactions screen, press F8 (Party-wise).
    The transaction details will be listed as per the party.
  2. Press Alt+R (Multi Alter).
    The GSTR-3B – Resolution of Uncertain Transactions screen appears in the edit mode.
  3. Update the required registration details for your parties, such as Registration Type, GSTIN/UIN, and so on.
  4. Press Enter to save the details.

    It is recommended that you press Enter here, and not Ctrl+A, to ensure that the proper Effective Date is applied.

    The Effective Date screen appears.
  5. Specify the Effective Date for revised GST details.
  6. Press Enter to accept the details.

In this way, all the transactions recorded for all the parties can be easily resolved with the updated details.

Similarly, you can also use Multi Alter to update the exceptions for individual transactions (Transaction-wise).

Update transactions one by one

You also have the choice to update the GST registration details for your transactions one by one, if needed.

  1. In the GSTR-3B – Resolution of Uncertain Transactions screen, press Enter on the required transaction, and update the required registration details, such as State, Country, GST Registration Type, GSTIN/UIN, and so on.

  2. Press Enter to save the details.

    It is recommended that you press Enter here, and not Ctrl+A, to ensure that the proper Effective Date is applied.

    The Effective Date screen appears.
  3. Specify the Effective Date for revised GST details.
  4. Press Enter to accept the details.

The transaction will be resolved with the updated details. Similarly, you can resolve the other transactions one by one.
Place of Supply is invalid or not specified GSTR-1 & GSTR-3B

This exception occurs when the Place of Supply is missing or invalid.

  1. Drill down from the exception to view the transactions that have to be updated.
  2. Press Enter on the required transaction, and update the Place of Supply.

  3. Press Enter to save the details.

    It is recommended that you press Enter here, and not Ctrl+A, to ensure that the proper Effective Date is applied.

    The Effective Date screen appears.
  4. Specify the Effective Date for revised GST details.
  5. Press Enter to accept the details.

The transaction will be resolved with the updated details. Similarly, you can resolve the other transactions.
Taxability Type is invalid or not specified GSTR-1 & GSTR-3B

This exception occurs when the Taxability Type is missing or invalid.

You can resolve this exception using any one of the following methods, as per your convenience.

Update transactions Ledger-wise or Stock Item-wise

This is a convenient way for updating all your transactions at once for a particular stock item or ledger.

  1. Drill down from the exception to view the transactions that have to be updated.
  2. Press F5 (Stock Item-wise) or Ctrl+F5 (Ledger-wise), as per your business needs.
    The transaction details will be listed as per the relevant stock items or ledgers.
  3. Select the required stock item or ledger, and press Alt+S (Update GST Details).
    The Update GST Details screen appears.
  4. Update the Taxability Type and other relevant details.
  5. Press Enter to save the details.

    It is recommended that you press Enter here, and not Ctrl+A, to ensure that the proper Effective Date is applied.

    The Effective Date screen appears.
  6. Specify the Effective Date for revised GST details.
  7. Press Enter to accept the details.

All the transactions recorded with the stock item or ledger will be resolved with the updated details. 

Update transactions one by one

You also have the choice to update the Taxability Type for your transactions one by one, if needed.

  1. Drill down from the exception to view the transactions that have to be updated.
  2. Press Enter on the required transaction, and update the Taxability Type and other relevant details.
  3. Press Enter to save the details.

    It is recommended that you press Enter here, and not Ctrl+A, to ensure that the proper Effective Date is applied.

    The Effective Date screen appears.
  4. Specify the Effective Date for revised GST details.
  5. Press Enter to accept the details.

The transaction will be resolved with the updated details. Similarly, you can resolve the other transactions one by one.
Tax Rate is not specified  GSTR-1 & GSTR-3B

This exception occurs when the Tax Rate is missing.

You can resolve this exception using any one of the following methods, as per your convenience.

Update transactions Ledger-wise or Stock Item-wise

This is a convenient way for updating all your transactions at once for a particular stock item or ledger.

  1. Drill down from the exception to view the transactions that have to be updated.
  2. Press F5 (Stock Item-wise) or Ctrl+F5 (Ledger-wise), as per your business needs.
    The transaction details will be listed as per the relevant stock items or ledgers.
  3. Select the required stock item or ledger, and press Alt+S (Update GST Details).
    The Update GST Details screen appears.
  4. Update the GST Rate.
  5. Press Enter to save the details.

    It is recommended that you press Enter here, and not Ctrl+A, to ensure that the proper Effective Date is applied.

    The Effective Date screen appears.
  6. Specify the Effective Date for revised GST details.
  7. Press Enter to accept the details..

All the transactions recorded with the stock item or ledger will be resolved with the updated details.

Update transactions one by one

You also have the choice to update the Tax Rate for your transactions one by one, if needed.

  1. Drill down from the exception to view the transactions that have to be updated.
  2. Press Enter on the required transaction, and update the IGST Rate, CGST Rate, and SGST/UTGST Rate, as needed.
  3. Press Enter to save the details.

    It is recommended that you press Enter here, and not Ctrl+A, to ensure that the proper Effective Date is applied.

    The Effective Date screen appears.
  4. Specify the Effective Date for revised GST details.
  5. Press Enter to accept the details.

The transaction will be resolved with the updated details. Similarly, you can resolve the other transactions one by one.
HSN/SAC is invalid or not specified  GSTR-1 

This exception occurs when the HSN/SAC is missing or invalid.

You can resolve this exception using any one of the following methods, as per your convenience.

Update transactions Ledger-wise or Stock Item-wise

This is a convenient way for updating all your transactions at once for a particular stock item or ledger.

  1. Drill down from the exception to view the transactions that have to be updated.
  2. Press F5 (Stock Item-wise) or Ctrl+F5 (Ledger-wise), as per your business needs.
    The transaction details will be listed as per the relevant stock items or ledgers.
  3. Select the required stock item or ledger, and press Alt+S (Update GST Details).
    The Update GST Details screen appears.
  4. Update the HSN/SAC.
  5. Press Enter to save the details.

    It is recommended that you press Enter here, and not Ctrl+A, to ensure that the proper Effective Date is applied.

    The Effective Date screen appears.
  6. Specify the Effective Date for revised GST details.
  7. Press Enter to accept the details.

All the transactions recorded with the stock item or ledger will be resolved with the updated details.

Update transactions one by one

You also have the choice to update the HSN/SAC for your transactions one by one, if needed.

  1. Drill down from the exception to view the transactions that have to be updated.
  2. Press Enter on the required transaction, and update the HSN/SAC.
  3. Press Enter to save the details.

    It is recommended that you press Enter here, and not Ctrl+A, to ensure that the proper Effective Date is applied.

    The Effective Date screen appears.
  4. Specify the Effective Date for revised GST details.
  5. Press Enter to accept the details.

The transaction will be resolved with the updated details. Similarly, you can resolve the other transactions one by one.
UOM is not mapped to the Unit Quantity Code (UQC) GSTR-1 & GSTR-3B

This exception occurs when the UOM is not mapped to the Unit Quantity Code (UQC).

You can resolve this exception using any one of the following methods, as per your convenience.

Map multiple UOM to UQC

This is a convenient way for updating all your transactions at once for a particular UOM.

  1. Drill down from the exception to view the transactions that have to be updated.
  2. Press F5 (Update UQC).
    The report will appear in the edit mode.
  3. Map all the UOM to the relevant UQC directly in this screen.
  4. Press Enter to save the details.

    It is recommended that you press Enter here, and not Ctrl+A, to ensure that the proper Effective Date is applied.

    The Effective Date screen appears.
  5. Specify the Effective Date for revised GST details.
  6. Press Enter to accept the details.

All the transactions recorded with the UOM will be resolved with the updated details.

Map UOM to UQC one by one

You also have the choice to map the UOM to UQC for your transactions one by one, if needed.

  1. Drill down from the exception to view the transactions that have to be updated.
  2. Press Enter on the UOM and select the relevant UQC.
  3. Press Enter to save the details.

    It is recommended that you press Enter here, and not Ctrl+A, to ensure that the proper Effective Date is applied.

    The Effective Date screen appears.
  4. Specify the Effective Date for revised GST details.
  5. Press Enter to accept the details.

The transaction will be resolved with the updated details. Similarly, you can resolve the other transactions one by one.
Tax Ledger is not specified GSTR-1 & GSTR-3B

This exception occurs when the Tax Ledger is missing.

  1. Drill down from the exception to view the transactions that have to be updated.
  2. Drill down to the transaction that you want to update.
  3. Update the relevant tax ledgers.
  4. Press Enter to save the transaction.

The transaction will be resolved with the updated details. Similarly, you can resolve the other transactions.
Incorrect Tax Ledger is selected GSTR-1 & GSTR-3B

This exception occurs when an incorrect Tax Ledger was selected in the transaction.

  1. Drill down from the exception to view the transactions that have to be updated.
  2. Drill down to the transaction that you want to update.
  3. Update the relevant tax ledgers.
  4. Press Enter to save the transaction.

The transaction will be resolved with the updated details. Similarly, you can resolve the other transactions.
Voucher No. is incorrect or not specified GSTR-1 & GSTR-3B

This exception occurs when the voucher number is missing or incorrect.

  1. Drill down from the exception to view the transactions that have to be updated.
    Here you can see that the Vch No. exceeds the limit of 16 characters.

    If you want to continue with the existing voucher number, then you can press Alt+V (Accept As Is). 

  2. Drill down to the transaction.
  3. Update the Invoice No. to ensure that it does not exceed 16 characters.
  4. Press Enter to save the transaction.

The transaction will be resolved with the updated details.

However, if the voucher numbering method is not manual, then you have to add a prefix or suffix by altering the voucher type master. 

  1. Press Alt+G (Go To) > Alter Master > Voucher Type, and select the required voucher type.
  2. Set Define multiple numbering series for vouchers to Yes.
  3. Select the Series Name.
  4. Set the Set/Alter additional numbering details option to Yes.
    The Voucher Type Alteration screen appears, where you can update the voucher numbering details.
  5. Specify a suitable prefix or suffix for the voucher numbering, while ensuring that it does not exceed 16 characters.
  6. Press Ctrl+A to save the details.

The transaction will be resolved with the updated details.
Supplier Invoice No. is incorrect or not specified GSTR-3B

This exception occurs when the Supplier Invoice No. is missing or incorrect.

  1. Drill down from the exception to view the transactions that have to be updated.
  2. Press Enter on the transaction that you want to update.
    The Supplier Details screen appears.
  3. Update the Supplier Invoice No. and the Date.
  4. Press Enter to save the details.

The transaction will be resolved with the updated details. Similarly, you can resolve the other transactions.
Duplicate Voucher No./Document No. GSTR-1 & GSTR-3B

This exception occurs when the Voucher No. or Document No. is duplicate.

For inward supplies

  1. Drill down from the exception to view the transactions that have to be updated.
    Here you can see that the Doc No. 001 (that is, Supplier Invoice No.) is the same in two transactions.
  2. Drill down to the transaction that you want to update.
  3. Update the Supplier Invoice No.
  4. Press Enter to save the transaction.

The transaction will be resolved with the updated details.

For outward supplies

  1. Drill down from the exception to view the transactions that have to be updated.
    Here you can see that the Vch No. 1 is the same in sales as well as in the journal vouchers.

    In this, the voucher numbering is not manual, so you cannot update the voucher numbering directly.
  2. Update the voucher numbering from the respective voucher type master.
    1. Press Alt+G (Go To) > Alter Master > Voucher Type, and select the required voucher type (Journal, in this case).
    2. Set Define multiple numbering series for vouchers to Yes.
    3. Select the Series Name.
    4. Set the Set/Alter additional numbering details option to Yes.
      The Voucher Type Alteration screen appears, where you can update the voucher numbering details.
    5. Specify a suitable prefix or suffix for the voucher number. This will ensure that the voucher numbering remains unique for different types of vouchers, such as sales and journal.
  3. Press Ctrl+A to save the details.

The transaction will be resolved with the updated details.

 

Mismatch in Information Between Masters and Transactions

Exception Report Solution
Mismatch between Expected Tax Amount and Modified Tax Amount in transaction GSTR-1 & GSTR-3B

This exception occurs when then there is a mismatch between the calculated tax amount and the applied tax amount. 

  1. Drill down from the exception to view the transactions that have to be updated.

    However, if you want to continue with the existing Tax Amount, then you can press Alt+J (Accept As Is).
  2. Drill down to the transaction that you want to update.
  3. Select the Amount under the tax ledgers and press Spacebar.

    The Amount will get automatically recalculated as per the tax rates.
  4. Press Ctrl+A to save the transaction.

The transaction will be resolved with the updated details. Similarly, you can resolve the other transactions.
 

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