What is Table 12 of GSTR-1?
Table 12 is the HSN-wise summary of outward supplies in GSTR-1: for each HSN code and rate, the unit, total quantity, taxable value and tax. It is a summary of the same sales you report invoice-wise or in totals elsewhere in the return.
For a shop, it answers one question for the tax department: what kinds of goods did you sell this month, and how much tax went with them. Because it is built from every bill line, it is only as good as the HSN codes and units in your item list.
| Column | What goes in it | Shop example |
|---|---|---|
| HSN | 4 or 6 digits, picked from the dropdown | 1006 (rice) |
| Description as per HSN Code | Filled in from the HSN master when you pick the code | Rice |
| UQC | Unit quantity code of what you sold | KGS, PCS, NOS, LTR |
| Total quantity | Sum of quantity in that unit for the period | 1,240 |
| Rate | GST rate of those lines | 5% |
| Taxable value | Value before GST | ₹58,200 |
| IGST / CGST / SGST / Cess | Tax on that value | CGST ₹1,455 + SGST ₹1,455 |
Column names as shown in the GSTN Phase 3 advisory and on the GSTR-1 form; example figures are illustrative.
Do I report 4-digit or 6-digit HSN codes?
Use 4 digits if your aggregate turnover in the preceding financial year was up to ₹5 crore, and 6 digits if it was more. This comes from Notification 78/2020-Central Tax, in force from 1 April 2021.
You may always report more digits than the minimum. If your supplier's bill shows 8 digits, it is fine to keep the full code in your item list and let the report shorten or group it. The proviso that lets a shop up to ₹5 crore leave HSN off invoices to unregistered buyers is about the printed invoice; it does not remove those sales from Table 12's B2C tab when you choose to fill it.
What changed with the B2B and B2C tabs in 2025?
From the May 2025 return period (Phase 3), Table 12 has two tabs, B2B Supplies and B2C Supplies, and you report the HSN summary of each separately. HSN codes can only be chosen from a dropdown, and the value of each tab is checked against the other GSTR-1 tables.
- B2B tab: sales to registered buyers (those with a GSTIN). If B2B sales appear anywhere else in GSTR-1, this tab cannot be left empty.
- B2C tab: sales to unregistered buyers, which for most shops is the walk-in counter. GSTN's advisory says this tab is not mandatory, but filling it keeps your return consistent.
- Dropdown only: manual typing of HSN is not allowed. The portal fills in "Description as per HSN Code" from its HSN master.
- Download HSN Codes List: a new button downloads the full HSN and SAC list as an Excel file.
- Product name as in My Master: a searchable optional list that fills the HSN, description, UQC and quantity from your saved master.
- Value checks: the B2B tab is compared with the B2B tables (4A, 4B, 6B, 6C, 9A, 9B and others) and the B2C tab with 5A, 7, 9B (unregistered) and others. A mismatch shows a warning, not a block, as of the advisories we checked.
How do bill lines become Table 12 rows?
Group every sale line of the month by buyer type (B2B or B2C), then by HSN and GST rate, and add up quantity, taxable value and tax. One HSN can need two rows if it was sold at two rates, such as packed and loose rice.
| HSN | UQC | Total qty | Rate | Taxable value | CGST + SGST |
|---|---|---|---|---|---|
| 1006 (rice, pre-packaged) | KGS | 800 | 5% | ₹48,000 | ₹1,200 + ₹1,200 |
| 1006 (rice, loose) | KGS | 1,500 | 0% | ₹75,000 | ₹0 |
| 3402 (detergent) | KGS | 120 | 18% | ₹14,400 | ₹1,296 + ₹1,296 |
| 2202 (cold drinks) | NOS | 600 | 40% | ₹18,000 | ₹3,600 + ₹3,600 |
| 2501 (salt) | KGS | 400 | 0% | ₹10,000 | ₹0 |
Illustrative figures. Rates from Notifications 9/2025 and 10/2025-Central Tax (Rate), in force from 22 Sep 2025. Check each item's rate on its GST rate page. Sales to buyers with a GSTIN go in the B2B tab in the same way.
The same totals must agree with what the rest of your GSTR-1 shows for B2C sales. If loose rice is in Table 12 at 0%, it must also be in the nil-rated and exempt table, not left out.
What mistakes cause Table 12 warnings?
Most warnings come from item masters, not from the portal: wrong or missing HSN on items, mixed units, and B2B bills reported in totals but not in the B2B tab.
- Every item has an HSN code of at least 4 digits (6 if turnover is above ₹5 crore).
- Units match the UQC you report: kg items in KGS, pieces in PCS or NOS. Do not add kilograms and packets together.
- Loose and packed versions of the same item are separate items with their own rates.
- Customer GSTIN is on every B2B bill, so the sale lands in the B2B tab.
- Credit notes and returns reduce the HSN totals of the month they are issued in; ask your CA how they handle them.
- Table 13 is filled: the invoice series and the count of bills, cancelled bills and credit notes.
For your monthly hand-over, see what your CA needs every month and GSTR-1 vs GSTR-3B.
How do I find the right HSN code for each item?
Start from your supplier's purchase bill, which already shows the HSN, and confirm the rate and heading against the rate notification. For common shop goods, our free finder shows the HSN, the rate after September 2025 and the CBIC entry.
Use the HSN code and GST rate finder, or read how to find the HSN code for a product. Once each item in your billing software carries its code and unit, the Table 12 summary comes straight out of the sales report.