Query
I am getting message "Mismatch due to tax amount modified in voucher" in the GSTR reports. How to resolve it ?


Answer

The aforesaid message "Mismatch due to tax amount modified in voucher" generally appears due to incorrect TAX-RATE specified in ITEM Master or LEDGER Master.


Preface

The aforesaid message may appear in :
GSTR-1 (Sales / Outward Supply) and/or;

GSTR-2 (Purchase / Inward Supply) and/or;

GSTR-3 (Returns Summary).


Let's take an example to understand the situation(s) in which this problem occurs

Example 1 : Sales with StockItems


Sales Voucher data in Tally

Party
 StockItem
 Tax Amount
Name
 State-Name
 Item-Name
 Qty Rate
 Amount CGST % CGST Amt SGST % SGST Amt
Party A

 Gujarat
(i.e. Local Sales)
 ITEM A
 10 100 1000 9 90 9 90


STOCKITEM Master and LEDGER (Sales) Master

StockItem
 Sales Ledger
 Remarks
Item-Name
 Is GST Applicable Tax-rate
 Ledger Name
 Is GST
Applicable
 Nature of transaction Tax-rate
ITEM A
 Applicable 18
 Sales @ 18%
 Applicable
 Sales Taxable
 28
 You must check and correct the TAX-RATE given in ITEM and/or Sales LEDGER 


Report : GSTR1

Message : Mismatch due to tax amount in voucher

Cause of Error : Incorrect Tax-Rate in Sales Ledger Master


Solution 1 (Recommended)
- Use the option "Gateway of Tally >> Accounts Info >> Ledgers >> Alter"
- Next, select the ledger "Sales @ 18%" and set the following options :

  1. Is GST Applicable : Yes
  2. Set GST details : Yes 
    - Next, press Alt+L
    - Next, remove the DATE (using spacebar)
    - Next, press Ctrl+A (to accept and close the window)
  3. Type of Supply : Goods (or Services)
  4. Press Ctrl+A to accept and save the ledger.

Solution 2

- Use the option "Gateway of Tally >> Accounts Info >> Ledgers >> Alter"
- Next, select the ledger "Sales @ 18%" and set the following options :

  1. Is GST Applicable : Yes
  2. Set GST details : Yes 
    - Nature of transaction : Sales Taxable
    - Integrated Tax : 18
    - Next, press Ctrl+A (to accept and close the window)
  3. Type of Supply : Goods (or Services)
  4. Press Ctrl+A to accept and save the ledger


Example 2 : Purchase with StockItems


Purchase Voucher data in Tally

Party
 StockItem
 Tax Amount
Name
 State-Name
 Item-Name
 Qty Rate
 Amount CGST % CGST Amt SGST % SGST Amt
Party A

 Gujarat
(i.e. Local Purchase)
 ITEM A
 10 100 1000 9 90 9 90


STOCKITEM Master and LEDGER (Purchase) Master

StockItem
 Sales Ledger
 Remarks
Item-Name
 Is GST Applicable Tax-rate
 Ledger Name
 Is GST
Applicable
 Nature of transaction Tax-rate
ITEM A
 Applicable 0.18 Sales @ 18%
 Applicable
 Sales Taxable
 18 You must check and correct the TAX-RATE given in ITEM and/or Purchase LEDGER 


Report : GSTR2

Message : Mismatch due to tax amount in voucher

Cause of Error : Incorrect Tax-Rate in ITEM Master


Solution 1 (Recommended)
- Use the option "Gateway of Tally >> Inventory Info >> StockItems >> Alter"
- Next, select the StockItem "Item A" and set the following options :

  1. Is GST Applicable : Yes
  2. Set GST details : Yes 
    - Taxability : Taxable
    - Integrated Tax : 18
    - Next, press Ctrl+A (to accept and close the window)
  3. Type of Supply : Goods (or Services)
  4. Press Ctrl+A to accept and save the StockItem.


IMPORTANT

a. If you are using Accounting-with-Inventory (i.e. Stockitems in Sales/Purchase entries), then it is advised that you specify the HSN code and Tax-rates at the StockItem level only (and not the Sales ledger-level).

b. Specifying the GST Tax rates at one place (i.e. Stockitem level) simplifies the whole process.


PS:

The aforesaid message / problem may occur in "Sales with StockItems" or "Purchase with StockItems". The steps to resolve are the same for both Sales and Purchase entries.