HSN- GSTR 9

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This discussion clarifies how amendments made in a subsequent year affect the HSN summary reported in Table 9 of GSTR 9 for the current financial year. Amendments do not alter the current year's HSN summary; instead, their impact is reflected in the next financial year's returns and subsequent HSN summary. It's advised to maintain a working note for cross-year adjustments to aid in audits and reconciliations.

Pooja Mehta

Pooja Mehta (Querist)
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25 November 2025 Dear Members,
HSN summary to be reported in table 9 in form GSTR 9, if i have made amendments (reduced/increased) in next year for the current year, will that amount be added/ reduced in summary in current year?
Also, what effect will it have in next year HSN summary?
Example- my turnover is 1lkh in current year and i have reduced 10000 vide amendment in next year and in next year my turnover is 1.5 lakh, what will be turnover reported in two years?
Please help

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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27 November 2025 HSN summary in Table 9 of GSTR‑9 is based strictly on the turnover reported in the returns of that financial year. Amendments made in the next year do not change the HSN summary of the current year. Instead, they are reflected in the next year’s returns and hence in the next year’s HSN summary.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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27 November 2025 Table 9 captures the taxable turnover and tax liability as per returns filed for that financial year.
• It does not auto-adjust for amendments made in subsequent years.
• Amendments (increase/reduction) made in the next year are reported in that next year’s GSTR‑1/GSTR‑3B and hence flow into that year’s annual return.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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27 November 2025 Current year’s HSN summary remains unchanged even if amendments are made later.
• Next year’s HSN summary absorbs the amendment effect.
• For audit/reconciliation, you should maintain a working note explaining such cross‑year adjustments to avoid mismatch queries from auditors or GST officers.

Pooja Mehta

Pooja Mehta (Querist)
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27 November 2025 Thanks Sir for your reply

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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27 November 2025 You are welcome.

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