The HSN summary in GSTR-1 is a table that reports the total quantity, unit, and value of goods or services you supplied during the period, grouped by HSN or SAC code, along with the applicable tax rate and tax amount for each code. The number of digits required depends on your annual turnover, and the totals in this table should tie back to the invoice-level data reported elsewhere in the same GSTR-1. This guide explains how to fill it correctly and where mismatches usually come from.
What Is the HSN Summary in GSTR-1?
The HSN summary is a consolidated table in GSTR-1 that groups all outward supplies for the period by HSN code (for goods) or SAC code (for services), showing total quantity, value, and tax. It is a summary table, not an invoice-level table — you do not list individual invoices here, only the aggregated totals per code.
How Many Digits of HSN Code Do You Need to Report?
The required digit length is generally tied to your aggregate annual turnover in the previous financial year, with higher-turnover businesses required to report a longer code. These thresholds and the number of digits required have been revised by notification in the past, so treat the pattern below as general guidance and confirm the exact requirement for your turnover slab on the GST portal.
| Turnover Slab (Previous FY) | General HSN Digit Requirement | Notes |
|---|---|---|
| Smaller turnover businesses | Shorter code (commonly 4 digits for B2B) | B2C supplies have sometimes been exempted from mandatory HSN reporting at this slab; verify current rule |
| Mid-size turnover businesses | Longer code (commonly 6 digits) | Applies to both B2B and B2C in most recent rule versions |
| Larger turnover businesses | Full code (commonly 8 digits for specified goods) | Check whether your product category has a mandated 8-digit requirement |
What Fields Does the HSN Summary Table Require?
| Field | What It Captures |
|---|---|
| HSN/SAC code | The code for the goods or service category |
| Description | A short description matching the code |
| UQC (Unit Quantity Code) | The unit of measure, such as NOS, KGS, or PCS |
| Total quantity | Sum of units supplied under that code in the period |
| Total value | Invoice value of supplies under that code, before tax |
| Taxable value | Value on which tax is computed, after adjustments like discounts |
| Rate and tax amount (IGST/CGST/SGST/cess) | Tax rate applied and the resulting tax split by head |
How Do You Fill the HSN Summary Correctly?
- Pull every outward invoice for the period, including marketplace and offline sales.
- Group invoice line items by HSN/SAC code and confirm each code has the correct digit length for your turnover slab.
- Sum quantity and taxable value per code, keeping the unit of measure consistent within each code.
- Apply the correct tax rate per code and let the tax amount be computed from the taxable value, not entered independently.
- Cross-check the total taxable value in the HSN summary against the sum of taxable values in your B2B and B2C tables for the same period.
What if You Sell Multiple Products Under the Same HSN Code?
You report them as a single combined row in the HSN summary. The table is meant to aggregate by code, so multiple SKUs sharing an HSN code should have their quantities and values added together rather than listed separately.
What if an Invoice Has Line Items Under Different HSN Codes?
Split the invoice's line items across the relevant HSN codes when building the summary. Each code's row should only include the portion of value and quantity that belongs to that code, not the whole invoice value.
What Are Common HSN Summary Errors?
- Using an HSN code with fewer digits than required for your turnover slab.
- Mixing units of measure under one code, which distorts the total quantity figure.
- HSN summary taxable value not matching the sum of B2B and B2C taxable values for the period.
- Reporting a discontinued or incorrect HSN code copied from an old invoice template.
Does the HSN Summary Need to Match Your GSTR-3B?
The HSN summary in GSTR-1 should be consistent with the outward supply values you report in GSTR-3B for the same period, since both are meant to reflect the same underlying sales. A mismatch between the two is a common trigger for a GST department query, so reconcile HSN-wise totals against your GSTR-3B outward supply figures before filing either return.
How Should Marketplace Sellers Handle HSN Codes Across Channels?
If you sell the same product on more than one marketplace, keep the HSN code for that product identical across every channel's listing and export file. A common source of HSN summary errors for marketplace sellers is a product tagged with one code on Amazon and a slightly different one on Flipkart or Meesho, which then produces two separate rows in the summary for what should be a single aggregated line. Standardising HSN codes at the product-master level, before sales even flow into your return preparation, avoids this split.
Do Exports and SEZ Supplies Appear in the HSN Summary?
Yes, exports and supplies to SEZ units are included in the HSN summary like any other outward supply, grouped under their respective HSN or SAC codes with their taxable value, even though the tax treatment — such as zero-rating — differs from a domestic sale. Keep these separated in your working sheet by supply type before aggregating, so the tax rate and amount columns reflect the correct treatment for each code.
How OneBooks GST Generates the HSN Summary Automatically
OneBooks GST builds the HSN summary directly from the same imported sales data used for your B2B and B2C tables, so the totals stay consistent across sections instead of being compiled separately in a spreadsheet. When you import marketplace orders from Amazon, Flipkart, Meesho, Myntra, AJIO, or JioMart, or upload sales through Admin > Upload Files, OneBooks GST groups line items by HSN/SAC code, aggregates quantity and taxable value, and surfaces validation warnings such as missing codes or mismatched totals before you export. The GSTR-1 automation feature in OneBooks GST covers B2B, B2C, credit and debit notes, HSN summary, and document summary in one preparation flow, and the finished return exports as GSTR-1 JSON, CSV, Excel, or into Tally, Miracle, and Profit NX formats. If you need to check a tax computation while reviewing an HSN row, the GST calculator is available alongside your return.
For the related summary table in the same return, see our guide on the GSTR-1 document summary, and if you sell across marketplaces with a mix of B2B and B2C orders, our note on GSTR-1 JSON error codes and fixes covers HSN-related upload errors specifically.
Frequently asked questions
What is the HSN summary in GSTR-1?
The HSN summary is a table in GSTR-1 that reports total quantity, value, and tax for your outward supplies grouped by HSN or SAC code, rather than listing individual invoices. It summarises what was reported invoice-wise elsewhere in the same return.
How many digits of HSN code should I report?
The required digit length depends on your aggregate annual turnover in the previous financial year, with larger businesses generally required to report more digits. These thresholds have changed by notification before, so confirm the current requirement for your turnover slab on the GST portal.
Do I report each invoice separately in the HSN summary?
No, the HSN summary aggregates all outward supplies by code for the period; you report one combined row per HSN/SAC code with total quantity and value, not one row per invoice.
What should I do if one invoice has multiple HSN codes?
Split the invoice's line items by HSN code and add each portion into the corresponding code's row in the summary, so no single code's row includes value that belongs to a different code.
Why does my HSN summary need to match my GSTR-3B?
Both returns are meant to reflect the same underlying outward supplies, so a mismatch between HSN-wise totals in GSTR-1 and outward supply values in GSTR-3B is a common trigger for a department query. Reconciling the two before filing reduces that risk.
What is the most common HSN summary mistake?
The most common mistakes are using a shorter HSN code than your turnover slab requires and mixing units of measure under the same code, both of which distort the reported totals.
