Gst Amendment HSN summary

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keshav maheshwari

89 Points Joined August 2021

Respected CA's

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.

Replies (2)

Rama chary Rachakonda

Master in Accounts & high court Advocate

9111 Points Joined December 2011

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.