What is Table 12 of GSTR-1?
Table 12 is the HSN-wise summary of outward supplies: every sale in the return period, grouped by its HSN code (Harmonised System of Nomenclature, the code that classifies goods; services use SAC codes, which start with 99). For each code and tax rate it shows the unit, the total quantity, the taxable value and the tax.
It is mandatory. The rest of GSTR-1 tells the department what you sold to whom; Table 12 tells it what you sold.
How many HSN digits do I need?
It depends on your aggregate annual turnover in the previous financial year:
| Turnover | Minimum HSN digits in Table 12 |
|---|---|
| Up to ₹5 crore | 4 |
| Above ₹5 crore | 6 |
You can report more digits than the minimum. If your product data carries 8-digit codes, reporting them is fine.
What changed in May 2025?
A GSTN advisory of 1 May 2025 made three changes from the May 2025 return period:
- Two tabs. Table 12 is split into B2B (sales to registered buyers, who gave a GSTIN) and B2C (sales to everyone else, including exports to buyers abroad). Each has its own rows.
- Codes from a list. The HSN code must be chosen from the portal's dropdown. A code that is not in the list cannot be typed in.
- Table 13 is mandatory too: the documents-issued table can no longer be left empty.
The portal also compares the B2B tab with the B2B tables of the same return (Table 4 and the related notes and amendments) and warns you when they do not add up.
What goes in each row?
| Column | What to enter | Example |
|---|---|---|
| HSN | The code, from the list | 6109 (T-shirts, knitted) |
| Description | Filled in from the list | |
| UQC | Unit quantity code | PCS for pieces, PRS for pairs, NOS for numbers, KGS for kilograms |
| Total quantity | Units sold, net of returns | 412 |
| Rate | The GST rate of these units | 5 |
| Taxable value | Value before tax, net of credit notes | ₹3,92,000 |
| Tax | IGST, or CGST and SGST, and cess |
One code, two rates, two rows. Clothing is taxed at 5% up to ₹2,500 a piece and 18% above it. A T-shirt range with pieces on both sides of the line has two rows for 6109, one at each rate.
Do credit notes reduce Table 12?
Yes. Table 12 is a summary of what you actually sold in the period, so a credit note issued in the period reduces the value, tax and quantity of its HSN code, in the same tab as the original sale: a credit note on a B2B invoice reduces the B2B tab, one on a consumer sale the B2C tab. If a month's credit notes for a code outweigh its sales, the row can be negative.
Which errors does the portal raise?
- A code not in the list. Usually an old or wrong code in your product data. Correct the product, not just the return.
- Quantity on a service row. Services have no unit. For a SAC code (starting 99) the portal wants the unit NA and the quantity 0; a real quantity fails with "The Quantity entered is not valid" (error RET191355). We met this filing for stores whose invoices carry a separate line for a service.
- Too few digits. A 4-digit code from a business above ₹5 crore turnover is refused.
- Totals that do not match. A warning that Table 12 and the rest of the return disagree almost always means an invoice or credit note was left out of one of them.
How do I build Table 12 from Shopify?
Shopify stores an HSN code per product (the HS tariff code field), but its reports do not total sales by code and rate, split B2B from B2C, or net off credit notes. You need either a spreadsheet of every invoice line for the month, or an invoice app that builds the summary from the same invoices it issued, so the summary and the invoices can never disagree.