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
- Change in party
- Change in party GSTIN/UIN
- Change in GST amount
- Change in voucher number
- Deletion of transaction from books
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.
- In TallyPrime, press F11 to open the Company Features Alteration screen.
- Set the option Enable Goods and Services Tax (GST) to Yes.
- Select the required GST Registration.
The GST Registration Alteration screen appears. - Update the GSTIN/UIN, as per the original details.
- 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.
- Open the GSTR-1 report and drill down to the Marked for Deletion on Portal section.
- Drill down from the relevant entry to open the original transaction.
- Update the party ledger in the Party A/c Name field as per the original transaction.
- 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.
- Open the GSTR-1 report and drill down to the Marked for Deletion on Portal section.
- Drill down from the relevant entry to open the original transaction.
- 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. - 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.
- Open the GSTR-1 report and drill down to the Marked for Deletion on Portal section.
- Drill down from the relevant entry to open the original transaction.
- Select the relevant GST ledgers (CGST/SGST/IGST).
The tax amount will be automatically recalculated as per the defined tax rates. - 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.
- Open the GSTR-1 report and drill down to the Marked for Deletion on Portal section.
- Drill down from the relevant entry to open the original transaction.
- Update the voucher number as per the original transaction.
- 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.
- Open the GSTR-1 report and drill down to the Marked for Deletion on Portal section.
- 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-wiseThis is a convenient way for updating all your transactions at once for a particular party.
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 AlterTallyPrime also provides you with the additional flexibility to update the transactions details for multiple parties at one go.
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 oneYou also have the choice to update the GST registration details for your transactions one by one, if needed.
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.
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-wiseThis is a convenient way for updating all your transactions at once for a particular stock item or ledger.
All the transactions recorded with the stock item or ledger will be resolved with the updated details. Update transactions one by oneYou also have the choice to update the Taxability Type for your transactions one by one, if needed.
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-wiseThis is a convenient way for updating all your transactions at once for a particular stock item or ledger.
All the transactions recorded with the stock item or ledger will be resolved with the updated details. Update transactions one by oneYou also have the choice to update the Tax Rate for your transactions one by one, if needed.
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-wiseThis is a convenient way for updating all your transactions at once for a particular stock item or ledger.
All the transactions recorded with the stock item or ledger will be resolved with the updated details. Update transactions one by oneYou also have the choice to update the HSN/SAC for your transactions one by one, if needed.
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 UQCThis is a convenient way for updating all your transactions at once for a particular UOM.
All the transactions recorded with the UOM will be resolved with the updated details. Map UOM to UQC one by oneYou also have the choice to map the UOM to UQC for your transactions one by one, if needed.
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.
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.
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.
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.
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.
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
The transaction will be resolved with the updated details. For outward supplies
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.
The transaction will be resolved with the updated details. Similarly, you can resolve the other transactions. |