The main limitations of a Trial Balance are as follows:
It may hide errors of omission in case a transaction is not journalised.
If a journal entry with an incorrect amount gets recorded in both accounts, the Trial Balance will not reflect that error.
If a journal entry doesn’t get recorded in the Ledger, it will not reflect in the Trial Balance.
If an accountant enters a journal entry under the wrong accounting head, the Trial Balance will not be able to identify this mistake.