HSN CODE GSTR-1

This query is : Resolved

PANDIAN BRIGHT (Querist)
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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 ?

Asha Kanta Sharma online

Asha Kanta Sharma online

(Expert)
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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.

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