Go AD-Free with CAclubindia Pro and Daily WhatsApp Updates. Subscribe Now!

HSN CODE entry

329 views

Save Share

Anshuman Basu

account -GST

1560 Points Posted on 13 July 2021

We generate A Invoice where we charge 3 items in different SAC/HSN code. Now Question how we fill Coloumn no 12 in GSTR1

Replies (6)

Quick Summary

This discussion clarifies how to report multiple HSN codes on a single invoice in GSTR1. Even if your turnover is below 2 Crores, you need to report each item separately based on its HSN code and tax rate. The invoice number isn't the key factor; instead, consolidate all supplies for a specific HSN code within the tax period into a single entry in Table 12.

CA. Sourav Sarkar

Chartered Accountant

24588 Points Posted on 13 July 2021

You have to seperate the items according to HSN code for outward supplies

Anshuman Basu

account -GST

1560 Points Posted on 13 July 2021

invoice no is same

Deepa B

Practicing Chartered Accountant

573 Points Posted on 13 July 2021

One has to fill table-12 of GSTR-1 HSN code wise as well as rate wise. Invoice number is not a relevant criteria for HSN summary table. Whatever supplies you have made related to a particular HSN code considering all invoices pertaining to that tax period will be shown as a single line item. Kindly report accordingly.