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GST AMENDED HSN SUMMARY

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keshav maheshwari

89 Points Joined August 2021

Hello everyone,

I need some guidance regarding a GSTR-1 amendment and its impact on the HSN summary.

In Q4 of FY 2024–25, I had reported a sale of ₹10 lakhs and filed both GSTR-1 and GSTR-3B accordingly. However, I later realized that the actual invoice amount was ₹11 lakhs.

As advised, I have made the amendment in GSTR-1 of the June quarter (Q1 of FY 2025–26) by editing the original invoice and updating the taxable value to ₹11 lakhs using the amendment section.

My question is regarding the HSN-wise summary in GSTR-1 of the June quarter:

Since I had already filed HSN summary for ₹10 lakhs in Q4, and now I have amended the invoice to ₹11 lakhs, do I need to show the full ₹11 lakhs in the HSN summary of the June quarter (i.e., the amended invoice value), or just the differential ₹1 lakh?

Please guide on what is the correct approach, as I want to ensure consistency between invoice data and HSN summary.

Thanks in advance!

Replies (1)

Ram Vidhya

Chartered Accountant

22 Points Joined September 2017

Hi,
In the HSN Summary of the GSTR-1 for June 2025, the correct approach is to report the entire revised taxable value of ₹11,00,000, and not just the differential ₹1,00,000.
This is because - When an invoice is amended, the GST system treats the entire revised invoice value as relevant to the amendment month, and this flows into the HSN table. And also HSN summary doesn’t accept amendments (as of today) .So to ensure consistency with the amended invoice data the Final Invoice details are relavent for the HSN summary.
Thank you.