HSN wise summary of outward sales CN and DN

You need to show the HSN wise summary as Rs. 12 lacs. Here's why: - Sales: Rs. 10 lacs - Debit note: Rs. 2 lacs (this is an additional invoice value, not a reduction in sales) Total value of supplies (Rs. 10 lacs + Rs. 2 lacs) = Rs. 12 lacs HSN wise summary should reflect the total value of supplies, which is Rs. 12 lacs in this case. However, please note that you should also report the debit note separately in the GSTR-1 return,