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Table 12 of GSTR 1

unnikrishnan P (Tax Practitioner) (222 Points)

09 December 2023

Dear friends,
Is it mandatory to fill Table 12 of GSTR-1 (HSN Summary) in case of small and medium sized firms. Hoping for your reply. Thank you.

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4 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14870 Points)
Replied 09 December 2023

Yes , mandatory, please refer notification 78/2020 ( Central Tax) dated 15/10/2020 and confirm

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RAJA P M ("Do the Right Thing...!!!") (128101 Points)
Replied 09 December 2023

Yes, I agreed the REPLY...

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unnikrishnan P (Tax Practitioner) (222 Points)
Replied 09 December 2023

Thank you for the reply and is greatly acknowledged.

I have not filled the table 12 details for previous periods. what shall I do with respect to previous monthly returns filed as updation is not possible...

RAJA P M ("Do the Right Thing...!!!") (128101 Points)
Replied 09 December 2023

Well...

As per Your query,
No way or updation in this missed details.

But,
Prepare and Keep Your details as per Your transactions with HSN details and Quantity...

In case Dept raise any questions or clarifications then give detailed reply and the mistakes.
May be dept can satisfied then the details may be supported.