Gst Amendment HSN summary

GST regulations: According to GST regulations, when an amendment is made to an invoice, the taxpayer is required to report the amended value in the relevant return. 

The HSN summary requires taxpayers to report the total value of supplies made under each HSN code.When an amendment is made to an invoice, the amended value should be reported in the HSN summary for the period in which the amenment is made.

Therefore, you  should report the full Rs.11 lakhs in the HSN summary of the June quarter, rather than just the differential amount of Rs.1 lakh This approach aligns with the GST regulations and ensures accurate reporting.

Thank you for your guidance 

Reporting amended invoices in the HSN summary comes up a lot in Q1 returns. Here is how it works.

The HSN summary in GSTR-1 (Table 12) should reflect the NET values for the period after accounting for amendments. The amendment itself goes into Table 9A (B2B amendments) or 9B (B2C amendments) in the period when the amendment is made.

For Table 12 (HSN summary): Report the net taxable value and tax amounts for each HSN code in the filing period.

Example: Original B2B invoice for Rs.1,00,000 raised in April, credit note of Rs.20,000 raised in May.
- April GSTR-1 HSN summary: Rs.1,00,000 for that HSN code
- May GSTR-1 HSN summary: Negative Rs.20,000 for the same HSN code (reflecting the credit note impact)

Do NOT wait to update HSN only in the amendment table. The Table 12 impact must be reflected in the same GSTR-1 period as the Table 9/9A/9B amendment entry.

One important note for quarterly filers: if you use IFF (Invoice Furnishing Facility) for the first two months of the quarter, HSN summary is not reported in IFF ,  it is reported only in the quarterly GSTR-1. The amendment in Table 9A or 9B goes in the quarterly GSTR-1 with the corresponding HSN impact in Table 12.

For the complete Table-level structure of GSTR-1 and what gets reported where, the [GSTR-1 filing guide](https://taxgarden.in/blog/gstr-1-filing-guide-outward-supplies-return-india) has a section-by-section breakdown.