Go to Gateway of Tally > Display > Exception Reports > Negative Stock
This report displays a list of all stock items that have a negative closing balance at the end of a specified period.
If a negative balance occurs it is adjusted by a purchase so that the balance is not negative at the end of the display period.
You can change the period using the Period button or use the auto column button to view the negative stock items
You can use the drill-down feature or view Stock Item display for further details.