# GSTR-1 HSN Summary Worksheet (Table 12) in Excel Format

> Source: https://netray.co/tools/gstr-1-hsn-summary-table-12-worksheet-india
> Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems.
> Section: Free Tools

## Short answer

An editable HSN-wise summary that computes CGST, SGST and IGST per row and totals them for GSTR-1 Table 12 preparation.

## Category

regional

## Erp

Any ERP

## Industry

Manufacturing

## Region

India

## Audience

- Accountant
- Tax manager
- Finance controller

## Tool

**Kind:** worksheet

**Mode:** editable

**Currency:** Rs 

**Columns:**

#### HSN code

**Key:** hsn

**Type:** text

#### Description

**Key:** desc

**Type:** text

#### UQC

**Key:** uqc

**Type:** select

**Options:**

- NOS
- KGS
- GMS
- MTR
- LTR
- PCS
- SET
- BOX
- PAC
- SQM
- CBM
- TON
- UNT
- OTH

#### Total quantity

**Key:** qty

**Type:** number

#### Taxable value, intra-state

**Key:** intra

**Type:** number

**Format:** currency

#### Taxable value, inter-state

**Key:** inter

**Type:** number

**Format:** currency

#### GST rate

**Key:** rate

**Type:** number

**Unit:** %

#### CGST

**Key:** cgst

**Type:** number

**Expr:** intra * rate / 200

**Format:** currency

#### SGST

**Key:** sgst

**Type:** number

**Expr:** intra * rate / 200

**Format:** currency

#### IGST

**Key:** igst

**Type:** number

**Expr:** inter * rate / 100

**Format:** currency

#### Total value

**Key:** total

**Type:** number

**Expr:** intra + inter + intra * rate / 100 + inter * rate / 100

**Format:** currency

**Rows:**

**Hsn:** 850110

**Desc:** Small electric motors

**Uqc:** NOS

**Qty:** 240

**Intra:** 480000

**Inter:** 720000

**Rate:** 18

**Hsn:** 853690

**Desc:** Electrical connectors and switches

**Uqc:** NOS

**Qty:** 5200

**Intra:** 260000

**Inter:** 390000

**Rate:** 18

**Hsn:** 732690

**Desc:** Other articles of iron or steel

**Uqc:** KGS

**Qty:** 3800

**Intra:** 190000

**Inter:** 310000

**Rate:** 18

**Hsn:** 854442

**Desc:** Insulated wire and cable with connectors

**Uqc:** MTR

**Qty:** 9100

**Intra:** 150000

**Inter:** 275000

**Rate:** 18

**Totals:**

#### Total quantity

**Key:** qty

**Agg:** sum

**Format:** number

#### Total intra-state value

**Key:** intra

**Agg:** sum

**Format:** currency

#### Total inter-state value

**Key:** inter

**Agg:** sum

**Format:** currency

#### Total CGST

**Key:** cgst

**Agg:** sum

**Format:** currency

#### Total SGST

**Key:** sgst

**Agg:** sum

**Format:** currency

#### Total IGST

**Key:** igst

**Agg:** sum

**Format:** currency

#### Total value

**Key:** total

**Agg:** sum

**Format:** currency

**Summary:**

#### Total tax

**Key:** tax_total

**Expr:** sum_cgst + sum_sgst + sum_igst

**Format:** currency

**Primary:** true

#### Weighted average tax rate

**Key:** eff_rate

**Expr:** tax_total / max(sum_intra + sum_inter, 1) * 100

**Format:** percent

**Notes:** Rows and rates are illustrative. Use one row per HSN, UQC and rate combination, and tie the totals to your outward supply register and the tax values on the return. Check the required HSN digit length for your turnover band.

## Content

**Intro:** GSTR-1 asks for a summary of outward supplies by HSN code, with quantity, taxable value and tax split. This worksheet lets you build that summary from your sales register, check it against the invoice-level data, and export it before uploading.

**Sections:**

#### How to use the worksheet

**Body:** Group your outward supplies by HSN, unit of measure and tax rate, then enter total quantity and the taxable value split between intra-state and inter-state supplies. The worksheet computes CGST and SGST on the intra-state value, IGST on the inter-state value, and the total value for each row. Add or delete rows, and export to Excel or CSV. Compare the totals against the tax figures in your sales register and in GSTR-1 tables 4 to 11.

#### Rules behind Table 12

**Body:** Table 12 summarises outward supplies by HSN. Taxpayers must report the HSN code at a prescribed digit length: a lower length for smaller turnover and a higher length for larger turnover. Quantity is reported in the unit quantity code (UQC) from the standard GST list, such as NOS, KGS or MTR. Values in the HSN table should reconcile to the invoice-level data, and the portal may flag differences between them.

**Bullets:**

- One row per HSN, UQC and rate
- CGST and SGST split equally on intra-state value
- IGST on inter-state value
- Quantity in a valid UQC

#### Worked example

**Body:** For motors under HSN 850110, intra-state value of Rs 4,80,000 at 18% yields CGST of Rs 43,200 and SGST of Rs 43,200. Inter-state value of Rs 7,20,000 at 18% yields IGST of Rs 1,29,600. The row total is the taxable value of Rs 12,00,000 plus Rs 2,16,000 of tax, which is Rs 14,16,000. The weighted average tax rate in the summary should equal your blended rate and will differ from 18% if rows use mixed rates.

#### Common mistakes

**Body:** Teams most often use different units for the same HSN across invoices, which creates several rows for one item. Others use a shorter HSN than required, or an HSN that differs between master data and invoice. Mismatched totals between Table 12 and the invoice tables cause portal errors. Fix master data first, then generate the summary from the ERP with a standard query rather than keying it.

**Cta:** Netray can help build an ERP query that produces the HSN summary directly from invoice lines, with a check against the sales register totals.

**Faq:**

#### How many digits of HSN are required in GSTR-1?

**Answer:** The required length depends on aggregate turnover. Smaller taxpayers report a lower digit length and larger ones a higher length, as notified. Check the current rule on the GST portal. Using the higher length for all lines is generally accepted and avoids future mismatch.

#### What is UQC?

**Answer:** UQC means unit quantity code, a standard list of units used in GST returns, such as NOS for numbers, KGS for kilograms and MTR for metres. Pick the closest code and use it consistently across invoices and in the HSN summary.

#### Do I need to report HSN for services?

**Answer:** Services are reported using SAC codes in the same table. Enter the SAC in the HSN column and use OTH or the relevant unit where quantity is not meaningful. Confirm how your accounting software exports service lines.

#### Why does my HSN summary not match my invoices?

**Answer:** Typical causes are credit notes not netted in, different rates under the same HSN, rounding at line level, and invoices filed in a different period. Reconcile by HSN and rate, then by invoice, and fix master data to prevent repeats.

## Search terms

gstr-1 hsn summary format, hsn summary excel, gstr-1 table 12 hsn, hsn wise summary of outward supplies, hsn summary worksheet, hsn digit requirement gst, uqc list gst, gstr-1 hsn reconciliation

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