Summary of Exceptions in GSTR-1 in TallyPrime: 8 Easy Steps

In GSTR-1, exceptions refer to any discrepancies or missing information that prevent a transaction from being included in the final return.

TallyPrime helps identify these exceptions and guides you through resolving them before filing.

Here’s a summary of the most common exceptions you might encounter:

1. Information Required for Generating Table-Wise Details Not Provided:

  • This arises when a transaction lacks crucial details like invoice number, date, tax rate, or place of supply, preventing its inclusion in the relevant tables.
  • Resolution: Enter the missing information in the respective voucher or ledger accounts.

2. Nature of Transaction and Place of Supply Mismatch:

  • This exception occurs when the nature of a transaction (e.g., sale, purchase) doesn’t match the specified place of supply (within state, inter-state).
  • Resolution: Verify and correct the nature of the transaction or place of supply based on actual details.

3. Party’s Country, State, and Dealer Type Not Specified:

  • This indicates missing information about the party involved in a transaction, like their country, state, or dealer type (registered, unregistered).
  • Resolution: Provide the missing details in the respective voucher or ledger accounts.

4. Tax Rate/Tax Type Not Specified:

  • This exception identifies transactions where the applicable tax rate (e.g., 5%, 18%) or type (CGST, SGST, IGST) is missing.
  • Resolution: Choose the correct tax rate and type based on the nature of the transaction and applicable regulations.

5. Vouchers Having Conflicting Nature of Transactions:

  • This exception highlights inconsistencies within a voucher, where different items have conflicting natures (e.g., sale and purchase in the same voucher).
  • Resolution: Separate the conflicting items into different vouchers based on their true nature.

6. Vouchers with Invalid State and Place of Supply:

  • This exception applies to transactions recorded before January 2020, where the state and place of supply might be invalid for Ladakh.
  • Resolution: Update the state and place of supply for these vouchers if necessary.

7. UoM Not Mapped to Unit Quantity Code (UQC):

  • This arises when the unit of measurement (UoM) used in a transaction isn’t mapped to the appropriate Unit Quantity Code (UQC) required for reporting.
  • Resolution: Map the UoM to the corresponding UQC in the UQC master list.

8. Reporting Unit Quantity Code (UQC) Not Selected for Stock Items with Multiple UQCs:

  • This exception occurs when stock items have multiple UQCs, but none are selected for reporting purposes.
  • Resolution: Choose the appropriate UQC for each stock item based on its measurement.


  • Regularly review and resolve exceptions in GSTR-1 to ensure accurate return filing.
  • Consult your accountant for guidance on complex exceptions or specific compliance requirements.
  • Maintaining proper documentation for any corrections or adjustments is crucial.

By understanding and addressing exceptions promptly, you can ensure smooth GSTR-1 filing and GST compliance for your business.


Leave a Reply

Your email address will not be published. Required fields are marked *