HSN CODE GSTR-1
This query is : Resolved
11 June 2025
When we file GSTR-1 with mandatory hsn code summary for May 2025, We mistakenly input all the values(B2B + B2C) in B2B column. How to rectify this mistake ? Is there any issue ?
12 August 2025
You cannot directly amend GSTR-1 for the submitted month once filed.
However, you can correct this mistake in the next month’s GSTR-1 return by:
Adjusting the HSN summary for June 2025 to reflect the correct segregation of B2B and B2C supplies.
Provide the correct breakup of B2B and B2C values for the combined invoices in the next month’s HSN summary.
If you have made invoices or transaction-wise data correctly in the invoice sections (like B2B, B2C tables), the overall invoice data remains accurate, and only the HSN summary column was incorrectly filled.
No penalty or compliance issue arises if invoice-level data is correct, as HSN summary is for reporting and reconciliation only.
Important Notes:
The invoice-level details (B2B, B2C) are more important for matching with recipient data and GST reconciliation.
HSN summary is primarily for classification and statistics.
Still, correct segregation is recommended to avoid confusion in data analysis by GST authorities.
However, you can correct this mistake in the next month’s GSTR-1 return by:
Adjusting the HSN summary for June 2025 to reflect the correct segregation of B2B and B2C supplies.
Provide the correct breakup of B2B and B2C values for the combined invoices in the next month’s HSN summary.
If you have made invoices or transaction-wise data correctly in the invoice sections (like B2B, B2C tables), the overall invoice data remains accurate, and only the HSN summary column was incorrectly filled.
No penalty or compliance issue arises if invoice-level data is correct, as HSN summary is for reporting and reconciliation only.
Important Notes:
The invoice-level details (B2B, B2C) are more important for matching with recipient data and GST reconciliation.
HSN summary is primarily for classification and statistics.
Still, correct segregation is recommended to avoid confusion in data analysis by GST authorities.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Taxable or Tax exempt
- CAPITAL GAIN BASE ON NOTIFICATION
- Form 140 tds
- ITDS U/S.194T of Firm
- ADVANCE PAYMENT OF ADVOCATE
- NRI starting business in India
- FORM 141 SDV query
- Eway bill not cancelled within 24 hous what can be due
- Demand Outstanding AY 2013-14 TDS Deducted not shown in 26as
- TDS Return Q1 FY 2026-27
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- STATUTORY AUDIT OF A SMALL PRIVATE COMPANY INCORPORATED ON 28.03.2025
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
- Resigning a auditor from the company for misconduct
- RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
- LLP audit under companies act
- Experienced CA recommendation from Kolkata for FNO return filing
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
