GSTR 1 HSN summary

Padmanathan Kv (2127 Points)

25 February 2019  
1)Table 12 in GSTR1 requires HSN Summary. The Instructions to the form GSTR 1 says upto 1.5Cr it to optional to hive particulars of HSN but they need to provide descripttion of goods. What is the specific requirements of this table in such cases? whether quantity details have to given?

2) Whether HSN summary is to be given Net of Credit note/debite note?