GST

HSN summary in GSTR-9 Tables 17 and 18

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Find

Table 17 asks for HSN-wise summary of outward supplies and Table 18 of inward supplies. The digits required depend on turnover. Wrong or missing HSN data is a common filing error.

Provisions

Rule 80, CGST Rules 2017; Sec 35(1), CGST Act 2017

Analysis

Businesses with higher turnover report at 6-digit HSN, smaller ones at 4-digit, following the same rules as GSTR-1 HSN reporting; check the current GSTR-9 instructions for the year. Your outward Table 17 should match the HSN summaries already reported in GSTR-1. Example: a trader selling LED bulbs and wires shows two HSN lines with quantity, value and tax. Keep item masters clean in your billing software.

Close

  1. Export HSN-wise sales and purchase summary from your accounting software
  2. Match outward HSN totals with GSTR-1 HSN tables for the year
  3. Check digits required for your turnover in the GSTR-9 instructions
  4. Fill Tables 17 and 18 and review totals before filing

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