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Table 12 HSN wide summary

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Amit Jain

Proprietor

408 Points Posted on 18 September 2023

If a supplier provide service which is to be paid on reverse charge basis.
Example
Taxable Value: 10,000/-
IGST: 1,800/- (To be paid by recipient)

Now my question is that how to show the above transaction in table 12 of GSTR 1

Replies (3)

Quick Summary

This discussion clarifies how to report services subject to the reverse charge mechanism (RCM) in Table 12 of GSTR 1. When a supplier provides RCM services, the recipient pays the tax. The invoice should be reported in the B2B section of GSTR 1 with the 'reverse charge' flag enabled. For Table 12 (HSN summary), the taxable value should be reported, and it's advised to follow GSTN's current advisory for tax reporting to ensure consistency with invoice tables.

RAJA P M

"Do the Right Thing...!!!"

77833 Points Posted on 18 September 2023

Use SAC code of the service

Aashok Kumar Sharma

Finance/Compliance Consultant

75659 Points Posted on 08 November 2026

HSN summary for RCM supplies:
• Supplies on which the recipient pays tax under RCM: in your GSTR-1 (as supplier), report the invoice in B2B with "reverse charge" flagged, with tax amounts shown but not paid by you. In Table 12 (HSN summary), report the taxable value. Tax amounts in Table 12 for RCM supplies: practice is to report the value with tax as zero (since you don't pay it), or with tax for the record. GSTN's validation in Phase III requires consistency between Table 12 and invoice tables. Follow GSTN's current advisory.
• Since 2025, GSTR-1 Table 12 validations match B2B values, so include the value.