GSTR-1 Table 12 and Table 13 advisory

Maintaining compliance under GST is not only about filing return; but also, about reporting the detail correctly. Among the different parts of GSTR-1, Table 12 and Table 13 are often misunderstood by taxpayers, accountants, and business owners. Since this deal with HSN (Harmonised System of Nomenclature) data and document details, even small mistakes here can lead to mismatches, notices, or compliance hurdles.

In this blog, we’ll simplify the objectives, implications, HSN summary rules, common doubts, and share a set of frequently asked questions (FAQs) that usually come up around these tables.

From April 2025 (for Feb 2025 return period), GSTN has made changes in Table-12 of GSTR-1 and GSTR-1A.Taxpayers must now select HSN codes only from a dropdown list, and the system automatically provides descriptions (manual typing is not allowed). Table-12 has two tabs – B2B and B2C – where taxpayers must report HSN separately. The system also gives auto-validation alerts if totals don’t match with other tables, though it does not block the returns.Businesses with turnover above ₹5 crores must report 6-digit HSN codes. Other updates include HSN list download and better search. Taxpayers should upgrade their software and train their staff, and prepare report in advance.

Table 12 – HSN-wise Summary of Outward Supplies

• This table shows sales done during the month, grouped under HSN codes.
• It shows the table value, GST (IGST, CGST, SGST) and cess.
• Main purpose is to help the government know what kind of goods or services are sold, and
• It also ensures that businesses use the correct HSN code.

Table 13 – Documents Issued

• This table is about the number of invoices, debit notes, credit notes etc. issued in that month.
• It does not show money values only the number of documents issued, cancelled or used.
• Purpose is to keep a proper record and audit trail of documents.

Why these tables are important

1. Correct reporting – Wrong HSN can create mismatches and notices from the department.
2. Policy use – Government uses this data to study sales trends and industries.
3. Cross check – Table 13 helps officers match the numbers of invoice with the return detail,
4. Business image – Mistakes may affect GST rating and attract scrutiny.

Rules for HSN Reporting in Table 12

• If yearly turnover is up to ₹5 crore → HSN at 4-digit level (optional, except in some cases where compulsory).
• If yearly turnover is above ₹5 crore → HSN at 6-digit level is compulsory.
• Along with HSN, you must show quantity and unit (like KG, litre, metre) for clear reporting.

Table 13 Document Details – Key Points

• Record separate data for invoices, debit notes, credit notes, and receipt vouchers.
• It displays the opening balance of documents and the number issued during the period, how many got cancelled, and the net document issued.
• Supports audit preparedness in case tax authorities ask to documentary trail.
• Common mistakes include ignoring cancelled invoices or not updating revised serial numbers.

Practical Tips for Filing Table 12 & 13

1. Automated Data Input: Use accounting software that auto-prepare HSN summary for more accuracy.
2.  Monthly Matching: verify the invoices in GSTR-1 with e-way bill and e-invoice records in each month.
3. maintain Serial Control: ensure that invoice number follow a proper sequential order to enable accurate reporting in Table 13.
4. Document Restore: Keep proper records of both digital and physical copies of invoices for at least 6 years for audit purposes.
5. Update Masters: HSN codes in ERP must be updated as per the latest CBIC notifications.

Key Challenges Faced by Businesses

• Small businesses often find it hard to remember the right HSN code.
• Mistakes happen when different branches follow different coding systems.
• For large businesses, matching invoices in Table 13 can be time-consuming, especially when cancellation and revised documents are frequent.

GSTR-1 Table 12 and Table 13 may look technical, but they are crucial for compliance accuracy.

• Table 12 make sure sales data show properly with HSN code.
• Table 13   gives a full record of all invoice and other documents issued in a return period.

For businesses, the main focus should be on consistency, automation, and proper reconciliation.  Accurately Filing these details not only reduce compliance risks but also strengthens credibility and reduces chances of audit notices.

The simple principle to follow: Report with accuracy, reconcile regularly, and keep your invoice system clean. That way, Tables 12 and 13 will never be a headache during GSTR-1 filing.

FAQs

1. Is HSN reporting mandatory for every taxpayer?
HSN reporting is must for businesses with turnover exceed ₹5 crore. Small taxpayers (with turnover under ₹5 crore) have some reporting relaxation, but in certain situations, they may still be required to provide HSN code.

2. Do exempt or nil-rated supplies need to be show in the HSN summary?
Yes, if they fall under outward supplies and turnover requirements. Even nil-rated supplies are useful for government sector data tracking.

3. Can I use old invoice formats while filing details in Table 13?
Yes, as long as they comply with GST invoice rules. But the details in Table 13 must match the number of serially issued invoice.

4. What happens if I report HSN incorrectly in Table 12?
You can fix it in the month’s GSTR-1. But if you keep, repeating the mistake you may lead to notices.

5. Should exports be included in Table 12?
Yes, export supplies also require HSN reporting since they affect government trade data.

6. What if Leave out Table 12 while filing GSTR-1?
The system may accept the submitting, but missing data can cause compliance issue or mismatch with e-invoices.

7. Can the HSN summary be uploaded directly from ERP/accounting software?
Yes, most ERPs and GST utilities generate HSN-wise summaries that can be uploaded in return.

8. Is Table 13 compulsory for NIL returns?
 yes, table 13 still required .If no documents were issued during the period, it should be filed as NIL. But, if any invoice series existed, even cancelled once, it must be reported.

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