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Table 12 hsn wise details gstr1

Mahesh Wadhwa (Manager) (36 Points)

05 September 2017

Hello Sir ...

1. I have Submitted My GST returns for JULY month without entering details in table 12 ( HSN WISE detials of outward supplies)

2. Table 12 is Left empty by Mistake

3. Now , I have still not filed the return , But I have submitted it

4. Please Guide me -- What can I do Now

5. Can i revise the submitted return

6. If I can revise it ---When is the right date to revise the return

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4 Replies

Jeetendra Mehta (114 Points)
Replied 05 September 2017

No option available now. Wait for future guidelines for revision. Most of the dealers have made one type or the other mistakes. They will have to give revision option or people will have to file PIL in High courts.

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Jeetendra Mehta (114 Points)
Replied 05 September 2017

Just confirm that you discharged your entire liabilities and have entered correct sales details.

Shobhit Sareen (29 Points)
Replied 06 September 2017

Is it mandatory to fill hsn summary for every person?

Shashvat (General Manager) (24 Points)
Replied 08 June 2018

3-Points which supports the viewpoint that HSN Summary filing is not mandatory.

1. Whatever the notifications are available so far mandates accesses having turnover above 1.5 Crs or Exporters to provide HSN on Invoice, else not. It is important to note down that notifications specifically use word "Invoice" and does not use the word "GSTR-1" or "GST Return". So, no notification available/issued so far which mandates filling HSN Summary (Table-12) in GSTR-1. People are liking word "Invoice" with "GSTR-1" implicitly.

2. When you file NON-NIL GSTR-1 and specifically enter sale invoices (B2B, or B2C, or Exports), system does not restrict users from filing return when HSN Summery is not filled. If there is any law which mandates filling HSN Summary in GSTR-1 (though still not available), then it means GST Portal is not abiding the law properly.

3. You can use Tally without inventory. In such scenario, production of HSN Summary is impossible. It is to be noted down that Tally is a registered GST Service Provider. It will not give any feature in the system which does not confirms with GST Law.

But on contrary, it has been witnessed that GST Professionals and even CBIC Officials are delivering speeches or issuing text material which states that HSN Summary filing is mandatory. But this viewpoint is not supported by any law.