GST GST returns

HSN summary in GSTR-1 (Table 12)

Table 12 of GSTR-1 summarises all your sales for the period by HSN or SAC code, with quantity, unit, taxable value and tax. It must add up to the rest of the return, and the portal now checks it closely.

Updated 2026-11-054 min read

Who this is for

GST-registered traders
Accountants filing GSTR-1
Manufacturers with many items
Distributors selling B2B and B2C
Service businesses using SAC

On this page 12

What Table 12 contains

For each HSN or SAC code you sold in the period, and for each rate under that code, you report one line:

HSN/SAC code, chosen from the portal's list
Unit Quantity Code (UQC), such as NOS, KGS, MTR, BOX, PCS
Total quantity
Total taxable value
Rate of tax
IGST, CGST, SGST/UTGST and cess amounts

Table 12 is split into separate tabs for B2B and B2C supplies. B2B lines come from sales to registered buyers; B2C lines from everything else. For codes and digits, see HSN and SAC codes explained.

Digits and validations

The general rule is a minimum of 4 digits if your aggregate turnover was up to ₹5 crore in the previous year and 6 digits above that. The portal has added validations in phases: codes are chosen from a drop-down rather than typed, and values are checked against other tables. Requirements have been tightened more than once, so check the latest advisory on gst.gov.in before the filing season.

A worked example

A Chennai electrical goods trader's October sales:

HSN	Type	UQC	Qty	Taxable value	Tax
8536	B2B	NOS	4,000	₹3,20,000	₹57,600
8536	B2C	NOS	600	₹54,000	₹9,720
8544	B2B	MTR	12,000	₹4,80,000	₹86,400
9987	B2C	OTH	0	₹25,000	₹4,500

All at 18%. The B2B rows should agree with the invoices in Table 4 (and exports or SEZ supplies, if any); the B2C rows with Tables 5 and 7. The total taxable value, ₹8,79,000, should equal sales across the return after credit and debit notes. The repair service under SAC 9987 has no meaningful quantity, so the quantity is reported as zero with UQC "OTH" (others), as is common for services.

How credit notes affect the summary

Credit and debit notes are reported in Table 9B, but their effect must also flow into the HSN summary. If the trader above issued a credit note for ₹20,000 of item 8536 returned by a dealer, the B2B line for 8536 drops to ₹3,00,000 taxable and ₹54,000 tax, and the quantity drops by the returned units. Forgetting to net credit notes is one of the most common reasons Table 12 does not tie with the rest of the return. See credit and debit notes in GST.

Getting the unit right

UQC is a fixed list. Your item master may say "Pcs", "Nos", "Box of 10" or "Kg"; each must map to a valid UQC. Mapping rules of thumb:

Pieces, numbers, units: NOS or PCS, but pick one consistently.
Weight: KGS, or GMS for small items, or QTL and TON for bulk.
Length: MTR. Area: SQM or SQF. Volume: LTR or MLT.
Boxes, bags, bottles: BOX, BAG, BTL where the stock is counted that way.

If your item uses alternate units, report in one unit for the whole line. Mixing boxes and pieces in one code's quantity makes the figure meaningless.

Preparing the summary from your books

Make sure every stock item and every service ledger has an HSN or SAC code and a valid unit in the master.
Run a sales register grouped by HSN for the period, including credit and debit notes.
Split it by buyer type: registered (B2B) and unregistered (B2C).
Check that total taxable value and tax equal the totals of your sales tables in GSTR-1.
Generate the JSON from your accounting software, or enter lines on the portal, and read the portal's validation messages carefully before filing.

Doing the first step once, properly, removes most of the monthly pain.

Common errors and fixes

Totals do not match other tables: usually missing credit notes, or advances, or nil-rated sales left out of the HSN summary.
Invalid code: 8-digit codes padded with zeros, or a code not on the portal's list.
Same code, two rates: correct where a code genuinely has items at two rates, but often a sign of a wrong rate on some invoices.
Services with quantities taken from a dummy unit, such as "1 job" per invoice. Not wrong, but be consistent.
B2B and B2C swapped because a registered buyer's GSTIN was missing on invoices.

This is general information, not tax advice.

Checking the HSN summary with Cashflow OS

In Cashflow OS, the GSTR-1 view prepared from your TallyPrime data has an HSN tile that opens the HSN-wise detail: code, quantity, value and tax. You can see an item with no code or an odd unit before filing day, fix the stock item in Tally, and download the JSON for the portal. Filing is still done on the GST portal.

Avoid these

Common mistakes

MistakeLeaving credit notes out of the HSN summary
Do this instead
Net returns and credit notes into each HSN line's quantity, value and tax so Table 12 ties with the rest of the return.
MistakeMixing boxes and pieces in one line's quantity
Do this instead
Report each HSN line in one UQC. Convert alternate units first so the quantity means something.
MistakeCodes padded with zeros or not on the list
Do this instead
Pick codes from the portal's list. A code padded with zeros or missing from the list fails validation.
MistakeMissing buyer GSTINs pushing B2B sales into B2C
Do this instead
Check that registered buyers' GSTINs are on the invoices before filing, so lines land in the right tab.

Keep handy

Checklist

HSN summary in GSTR-1 (Table 12) — 7 checks. Tick them as you go.

Every item and service ledger has an HSN/SAC and a valid unit
Item units mapped to the portal's UQC list
Credit and debit notes netted into each HSN line
B2B and B2C lines split by buyer GSTIN
Table 12 taxable value equals sales across the return
Nil-rated and exempt items included with zero tax
Latest advisory on HSN digits and validations read on gst.gov.in

In Cashflow OS

How Cashflow OS helps

Cashflow OS puts your TallyPrime books on every phone in the team. Where it fits this topic:

Open the HSN tile before filing day

The GSTR-1 view from your TallyPrime data has an HSN tile showing code, quantity, value and tax, so you can catch an item with no code or an odd unit early.

See GST reports from your Tally data

JSON for the portal

Download the GSTR-1 JSON prepared from your Tally data and upload it on the GST portal, where filing is done. Fix the item master first if a line looks wrong.

Questions people ask

Is the HSN summary required in a nil GSTR-1?

No. If there were no outward supplies, there is nothing to summarise.

Do I report quantity for services?

Services usually have no natural quantity. Report zero or a consistent unit, with the UQC for others, as the portal permits.

Should exempt and nil-rated sales appear in Table 12?

Yes, the HSN summary covers all outward supplies, including nil-rated and exempt items, with zero tax.

Do quarterly filers report the HSN summary?

Yes. QRMP filers report it in the quarterly GSTR-1. It is not part of the IFF uploaded for the first two months.

What UQC should I use for services?

Services usually have no natural unit, so OTH (others) is commonly used with a quantity of zero, as the portal permits.

Why does the portal reject my HSN summary?

Common reasons are totals that do not match other tables, codes not on the portal's list, missing credit notes, or lines in the wrong B2B or B2C tab. Read the validation messages line by line.

Can one HSN code appear on two lines?

Yes, if items under that code were sold at two different rates. Otherwise, two lines for one code usually point to a wrong rate on some invoices.

Is the HSN summary the same as the documents issued table?

No. Table 12 summarises supplies by code. The documents issued table lists the invoice and note series you used, with the numbers issued and cancelled.

This page is general information for Indian businesses, not tax, legal or financial advice. Rules and rates change — check the official portals or your CA before acting.