This guide is in English for now. The tool itself works in your language.
GSTR-1 › HSN summary
HSN summary in GSTR-1 (table 12)
Table 12 adds up your sales by HSN or SAC code and tax rate. The portal now checks it against the rest of the return, so a careless HSN summary is the most common reason a GSTR-1 shows errors.
How many digits?
| Aggregate turnover in the last financial year | HSN / SAC digits on bills and in table 12 |
|---|---|
| Up to ₹5 crore | 4 digits for B2B supplies (optional for B2C) |
| More than ₹5 crore | 6 digits for all supplies |
This comes from Notification 78/2020-Central Tax, in force from 1 April 2021. You may always use more digits than the minimum (8-digit codes are fine). Pick your band in the maker and every bill is checked.
Two parts: B2B and B2C
Since the Phase III changes rolled out by GSTN in early 2025, table 12 has two tabs: B2B (bills to registered buyers, including SEZ and deemed exports, and their notes) and B2C (everything else, including small and large B2C bills). If you report B2B bills anywhere in the return, the B2B tab cannot be empty. The maker fills both parts and the offline tool has a sheet for each: hsn(b2b) and hsn(b2c).
What each line needs
- HSN or SAC code, picked from the portal's list.
- Rate of tax. One HSN sold at two rates is two lines.
- UQC (unit quantity code) such as NOS-NUMBERS, KGS-KILOGRAMS, LTR-LITRES, MTR-METERS. The maker turns your bill units into these codes; units it does not know become OTH-OTHERS.
- Total quantity. For services (codes starting with 99) the unit and quantity are left blank.
- Taxable value and the IGST, CGST and SGST/UTGST amounts.
Example
A hardware shop with ₹2 crore turnover sold in October: PVC pipes (HSN 3917, 18%) to two contractors with GSTIN for ₹60,000, and the same pipes to walk-in customers for ₹25,000; and fitting labour (SAC 9954, 18%) to a builder with GSTIN for ₹10,000. Table 12 B2B gets two lines: 3917 at 18% with ₹60,000 and quantity, and 9954 at 18% with ₹10,000 and no quantity. Table 12 B2C gets one line: 3917 at 18% with ₹25,000.
Common errors
- HSN summary total not matching the B2B, B2C and note tables: usually a credit note left out of table 12 (it lowers the HSN totals).
- Two digits, or a made-up code, on old bills. Correct the item once in My data so new bills get it right.
- Quantity typed for services, or no unit for goods.
- One line with mixed rates. Each rate needs its own line.