What do Tables 12 and 13 of GSTR-1 report?
Table 12 of GSTR-1 reports outward supplies by HSN or SAC, with the tax. Table 13 reports how many invoices, debit notes, credit notes, and other documents were issued, cancelled, and left net. Table 13 does not report rupees.
What goes in Table 12?
The table groups the month’s or the quarter’s outward supplies under the code, and shows taxable value, integrated tax, central tax, state tax, and cess. From the return for February 2025, filed in April 2025, the code is chosen from the portal’s list. The description comes from that list. It is not typed in free text. The table has a B2B tab and a B2C tab. Exports are outward supplies and are included. The return those tables sit in is explained on the GSTR-1 page.
How many HSN digits?
The digit count is the count on the HSN page. Turnover up to ₹5 crore in the preceding year: four digits on a B2B invoice, and optional on a B2C invoice. Turnover above ₹5 crore: six digits. A service uses an SAC code with the same count. For goods, the summary also asks for quantity and the unit. A two-digit code is not the current rule.
What goes in Table 13?
Table 13 is a count. For each series it shows the documents from the start of the period, the number issued, the number cancelled, and the net number. Invoices, debit notes, credit notes, and receipt vouchers are reported in their own rows. A cancelled invoice stays in the count. It is not dropped because it was cancelled. The values of those documents are not retyped in this table.
What if a code is wrong?
A wrong code is corrected in the GSTR-1 for the period, or through the amendment the portal allows for that table. The portal gives a warning when the Table 12 totals do not match the other tables. The warning does not block the filing. A repeated mismatch can still draw a notice. The records behind both tables are kept for seventy-two months from the due date of the annual return for that year. What an HSN code is, as distinct from the digit count, is on the HSN code page.
Frequently asked questions
Four questions cover values, the digit count, a warning, and a nil return.
Does Table 13 show the invoice value?
No. Table 13 counts documents: issued, cancelled, and net. The value of the supplies is in the other tables, including the HSN summary in Table 12.
Is a four-digit code optional under ₹5 crore?
On a B2B invoice, four digits are required when the preceding year’s turnover is up to ₹5 crore. On a B2C invoice at that turnover they are optional. Above ₹5 crore, six digits are required. That is the same rule as the HSN page.
Does a mismatch warning block the return?
The portal warns when the Table 12 totals do not match the other tables. That warning does not, by itself, stop the return from being filed. The figures should still be corrected.
Is Table 13 left blank on a nil return?
If no document was issued, Table 13 is a nil report. A series that was opened, including a document that was cancelled, is still reported.
Sources
GSTR-1 is the return of outward supplies. Table 12 is the HSN-wise summary. Table 13 is documents issued. From the return for February 2025, the portal takes the HSN from its list and splits Table 12 into B2B and B2C.