HSN summary in GSTR-1: how to fill it correctly

GSTR-1 includes an HSN-wise summary of your outward supplies. It must reconcile with the HSN codes on your invoices, so consistency from invoice to summary is everything.

What the summary needs

• HSN code for each product group (at the required digit level).
• Total quantity and value per HSN.
• Taxable value and tax amounts (CGST/SGST/IGST).
• Unit of measure (UQC).

Digit requirements

The number of HSN digits depends on turnover — 4 digits up to ₹5 crore, 6 digits above. See HSN on invoices for the full rule. Use the HSN Code Finder to lock codes per product.

Keeping it matched

1. Assign one HSN per SKU and reuse it everywhere.
2. Roll invoice lines into HSN groups for the summary.
3. Check totals tie to your GSTR-1 invoice data.
4. Fix any mismatch before filing.

Why it matters

HSN mismatches are a frequent trigger for scrutiny notices. A clean, consistent summary keeps your filings boring — which is exactly what you want.

Frequently asked questions