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
- CG Tax On residential property
- Post Office RD Interest
- Applicable TDS for Purchase of Flat from NRI
- Claiming exemption of perquisite for employee-owned car under New Tax Regime in ITR-2
- Building and other construction workers welfare cess act 1996
- Eway bill for machinery reparing
- ITR 3 FILING OF AN INDIVIDUAL (PARTNER IN A PARTNERSHIP fIRM)
- Gift of mutual fund units to daughter
- NRI ITR2 account in 2025-26 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,.
- Reporting of STCG on Property in ITR
- Not able to file ITR
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
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
