Does HSN wise summary in GSTR-1 includes "adjustment of advance" from previous tax period?

We issued pro-forma invoice for 1 lakh in March 2022, and paid the GST on that and reported that as advanced received in GSTR-1. Then we issued tax invoice for the same job in March 2023 (with zero receivable as 100% of the amount was adjusted from the advance), and included that amount in the adjustment of advance in GSTR-1. But should we include that 1 lakh in the HSN-wise summary of outward supplies?

Thanks in advance for you help!

Replies (3)
Quick Summary
This discussion clarifies whether advance payments made and taxed in a previous period, then adjusted against a tax invoice in the current period, should be included in the HSN-wise summary of outward supplies in GSTR-1. The consensus is that HSN details are required when the tax invoice is issued, not when the advance payment and initial GST deposit are made.

Yes ... HSN is required to be provided on supply of goods or services, not on Tax being deposited.

Thanks for your reply. So when we issue a pro forma invoice and deposit the tax, we should not include that in HSN wise summary, right? We should do it when issue the tax invoice?

Yes correct .

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