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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.

You can find the same voucher under Uncertain Transactions as Mismatch in GST Registration Details between the GST Registration master and the transaction.

Press Enter on the voucher.

If the voucher has the correct information, select the option Apply changes from Transaction to Master. The transaction will be removed from the Marked for Deletion on Portal section and moved to the B2B Invoices or relevant section.

Alternatively, you can also update the GSTIN/UIN as per the original details to resolve this issue.

  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.

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.

Now, consider that you could not identify the original party.

You can mark this voucher as cancelled.
Press Spacebar to select the voucher, and press Alt+X (Cancel Vch).

Thereafter, you can record a new voucher whenever you identify the original party.

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.

You can find the same voucher under Uncertain Transactions as Mismatch in GST Registration Details between the Party and the transaction.

  1. Open the GSTR-1 report and drill down to the Mismatch in GST Registration Details between the Party and the transaction exception.
  2. 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.
  3. Press Ctrl+A to save the transaction.

As a result, the voucher moves from the Uncertain Transactions to the B2B Invoices or relevant section. Also, 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.

You can find the same voucher under Uncertain Transactions as a Mismatch between Expected Tax Amount and Modified Tax Amount in the transaction.

  1. Open the GSTR-1 report and drill down to the Mismatch between the Expected Tax Amount and the Modified Tax Amount in the transaction exception.
  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. You can also press Spacebar to remove the GST duty ledgers and select the relevant GST ledgers again, to refresh the details.
  4. Press Ctrl+A to save the transaction.

As a result, the voucher moves from the Uncertain Transactions section to the relevant section. Also, 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 (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, the 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
Unable to determine the transaction Type
 GSTR-3B

When a ledger with GST applicability is used in a transaction, and it is unclear if the transaction is a Sale or Purchase, the uncertain ‘Unable to determine transaction type’ is detected.

Typically, the adjusted transactions that are passed for non-compliance purposes are detected as ‘Unable to determine transaction type’, for example, Expense booking.

These conflicts can be resolved in the following three ways:

  1. Exclude the voucher from GST return.
  2. Mark the ledger as ‘GST not Applicable’.
  3. Change the voucher into a Purchase or Sales voucher, as applicable by adding Party details and tax ledgers.

To resolve the conflict:

Exclude the voucher from GST return

  1. Open the GSTR-3B report.
  2. Select Uncertain Transactions (Corrections needed) > Unable to Determine Transaction and press Enter. 
    gstr-3b-uncertain-transactions
  3. Select the voucher for which you wish to determine the original sales value and press Enter.
  4. In the Update the GST status screen, set Status of Returns as Excluded.
    gst-status-of-returns

Mark the ledger as GST not Applicable

Open the particular ledger in the alteration mode and set the GST applicability as Not Applicable.

  1. Press Alt+G (Go To) > Alter Master > type or select Ledger and press Enter.
    Alternatively, Gateway of Tally > Alter > type or select Ledger and press Enter.
  2. Set the GST applicability as Not Applicable.
    ledger-gst-applicable

Change the voucher into a Purchase or Sale voucher

You can change the particular voucher into a Purchase or Sale by adding the necessary party details and tax ledgers.

  1. Open the GSTR-1 report.
  2. Select Uncertain Transactions (Corrections needed)> Unable to Determine Transaction and press Enter.
  3. Select the voucher you wish to change.
  4. Enter the party and duty details.
  5. Press Ctrl+A to save the voucher.
GST Rate Details are overridden in transaction GSTR-1 & GSTR-3B

This uncertainty is detected while passing a sales voucher if you have changed the Taxable value in the GST Rate and Related Details screen.

The GST rate details are prefilled based on stock items or ledgers, but TallyPrime allows you to change them during data entry. If you do, you will see a prompt to save the transaction with Conflict (Y: Accept), which can be verified later during return filing. If the change is intentional and no further review is needed, you can save the voucher by selecting O: Override.

As you try to save the voucher, a screen appears in the bottom right corner, as shown below:

If you press O (Override), the voucher will not come up in the GSTR-1 report under the uncertainties and will be listed under Included in Return.

If you press Y (Accept), you can accept the conflicts and resolve later.

To resolve the conflicts:

  1. Open the GSTR-1 report.
  2. Select Uncertain Transactions (Corrections needed).
  3. Drill down further and select GST Rate Details are overridden in transaction.
    gst-rate-details
  4. Drill down further to view the overridden value.
    A sample image of GST Rate and Related Details sub-form appears, as shown below:
    gst-rate-and-related-details
  5. Change the value, as per your preference and Accept.
  6. Select Ctrl+J (Accept As Is).

Now the voucher is listed under Included in Return. 
Unable to determine the Original Sales Value GSTR-1 & GSTR-3B

When a Credit Note is passed against an interstate B2C sale, information of original sale value is needed to determine the section to which the Credit Note belongs to (B2C Small Invoices or Credit or Debit Notes (Unregistered)).

If the value of sales is greater than 2.5 lakhs, the corresponding credit note is to be reported in Credit or Debit Notes (Unregistered) – 9B.

If the value of sales is less than or equal to 2.5 lakhs, the corresponding credit note is to be reported in B2C Small Invoices – 7.

Hence, while passing a credit note against interstate B2C sales, it is mandatory to provide the original sales value. You can press Ctrl+I (More Details) for additional details.

However, in case the same is not provided, it is detected as uncertain. 

To resolve the conflict:

  1. Open the GSTR-1 report.
  2. Select Uncertain Transactions (Corrections needed)> Unable to determine the original sales value and press Enter.
    gstr-1-unable-to-determine-original-sales-value
  3. Select the voucher you wish to determine the original sales value for and press Enter.
  4. Set the Original sales invoice value, as per your preference.
    original-sales-invoice-value
  5. As always, you can press Ctrl A to save.

Now the voucher is listed under Included in Return in GSTR-3B report.

If you select Less Than or Equal to 2.5 Lakhs, then the voucher will be listed under B2C Small Invoices – 7. If you select More than 2.5 Lakhs, then the voucher will be listed under Credit or Debit Notes (Unregistered) – 9B.
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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