HSN details in Table 12 for gstr1

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Vikas Jindal

Vikas Jindal (Querist)
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23 July 2025 Do we need to put HSN details in Table 12 of GSTR-1 if annual turnover is less than ₹1 crore.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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12 August 2025 Do you need to provide HSN details in Table 12 of GSTR-1 if turnover is less than ₹1 crore?
No, it is not mandatory to provide HSN-wise summary details in Table 12 for taxpayers with aggregate turnover less than ₹1 crore in the previous financial year.
As per GST rules and notifications:
Taxpayers with turnover below ₹1 crore are exempted from furnishing HSN-wise details in GSTR-1.
They only need to file the invoice-wise details in other tables.

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