Gst Amendment HSN summary

922 views 3 replies

keshav maheshwari

89 Points Posted on 21 July 2025

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 (3)

Rama chary Rachakonda

Master in Accounts & high court Advocate

9615 Points Posted on 23 July 2025

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.

keshav maheshwari

89 Points Posted on 23 July 2025

Thank you for your guidance

Tax Garden

Tax Consultant

576 Points Posted on 01 June 2026

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.