How to fill Table 12 HSN-wise summary in GSTR-1: separate B2B and B2C tabs, selecting codes from the dropdown, UQC, value reconciliation with tables 4–10 and common validation errors.
Table 12 of GSTR-1 reports outward supplies HSN-wise. The portal now has separate tabs for B2B and B2C supplies, and HSN codes must be selected from the dropdown master rather than typed freely. The taxable value and tax in Table 12 should reconcile with the invoice-level tables of the same return.
| Field | What to enter |
|---|---|
| HSN/SAC | Code chosen from the portal list, digits as per turnover |
| Description | Auto-filled from the master |
| UQC | Unit quantity code, e.g. NOS, KGS, MTR; services use NA |
| Total quantity | Quantity supplied in the period |
| Taxable value | Value before GST |
| Rate | Applicable GST rate |
| IGST / CGST / SGST / Cess | Tax amounts |
If your accounting software tags HSN at item level, Table 12 can be generated from invoices automatically, which keeps it consistent with tables 4–10.
Senior contributor at Taxpex Consultancy. Reviewed by a practising Chartered Accountant. Published on 16 October 2026 · Updated on 16 October 2026.
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via GST Registration & FilingWhen a supplier gives you a GST-inclusive price and you need to break it into base + GST for invoicing or ITC reconciliation.
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