Tax Consultant
1193 Points
Posted on 03 July 2026
GSTR-1 Table 12 is the HSN-wise summary. You need to report the HSN/SAC codes for all outward supplies with corresponding taxable value, integrated tax, central tax, state tax, and cess.
Mandatory thresholds:
- Turnover above Rs 5 crore in previous FY: mandatory for all B2B and B2C supplies, 6-digit HSN required
- Turnover Rs 1.5 crore to Rs 5 crore: mandatory, 4-digit HSN is sufficient
- Turnover below Rs 1.5 crore: voluntary, but recommended to avoid notices
Two common problems to avoid:
1. Mismatch between HSN codes in Table 12 and what appears on your invoices or e-way bills. Reconcile before filing.
2. Leaving Table 12 blank when it is mandatory. The portal may allow submission but the department will issue a notice for non-reporting.
This [GST return terms glossary](https://taxgarden.in/blog/gst-return-terms-meaning-glossary-gstr-india-2026) explains all GSTR-1 tables and what each one covers.