Yes, the document summary in GSTR-1 (Table 13) is mandatory for all taxpayers, effective from the May 2025 tax period. This section requires a summary of all documents issued, including tax invoices, credit/debit notes, and delivery challans, and failure to fill this will block the filing of the GSTR-1 return.
Table 13 is a mandatory section in the GSTR-1 return that requires taxpayers to provide detailed documentation summaries of their outward supplies. This includes specific details about tax invoices issued during the month, ensuring transparency and accuracy in reporting.
Documents Required for Filing GSTR1 Return
The summary will be generated by the GST Portal automatically at intervals of 30 minutes. To view the summary instantly after adding invoices, you can generate the summary by clicking on the 'Generate GSTR-1 Summary' button. However, the summary can be generated only at intervals of 10 minutes.
To further refine compliance, the government has made HSN code reporting mandatory in GSTR-1, which businesses file either monthly or quarterly, depending on their turnover. Within GSTR-1, Table 12 serves as the dedicated section for providing HSN summary details.
Details of the documents like invoices, Debit note, Credit Note, Receipt Voucher, Payment Voucher, Refund Voucher and Deliver Challan issued and/or cancelled during the Tax period has to be entered here. The number of invoices reported in table 4, 5 and 6 should be matched with the information provided in table 13.
From May 2025, a key GST rule mandates separate reporting of B2B and B2C sales in GSTR-1. Exports are now strictly classified under B2C. This change aims to streamline HSN-wise data validation and reduce mismatches in GST returns.
As per a recent advisory by GSTN, taxpayers with only B2C transactions must report at least one row under Table 12A (B2C HSN Summary) in GSTR-1. This small yet crucial step helps avoid return filing errors and ensures seamless validation on the GST Portal.
Go to 'Service' → 'Returns' → 'Returns Dashboard' Select the 'GSTR-1' option from the list of returns. Select the section where you want to amend the details (for B2B invoice amendments, choose the related section) Click on 'Amend' next to the invoice which you wish to amend.
A new section called Table 13 is now mandatory. In this section, businesses need to report a summary of all documents issued during the month, such as: Tax invoices. Credit notes.
Form GSTR-1 is a monthly/quarterly Statement of Outward Supplies to be furnished by all normal and casual registered taxpayers making outward supplies of goods and services or both and contains details of outward supplies of goods and services.
A late fee is charged when GSTR 1 is not filed within the due date. The fee is ₹50 per day, split as ₹25 CGST and ₹25 SGST, in cases where there is taxable turnover, and ₹20 per day for nil returns.
The main documents required for GST registration of companies are:
To file your first GST return, log into the GST portal, navigate to the return section, and fill out the required forms such as GSTR-1 and GSTR-3B with accurate details of your transactions. Can I file my GST return myself? Yes, you can file your GST return yourself through the GST portal.
If a business's annual revenue in the previous or current year surpasses 1.50 crore, on a monthly basis they must submit GSTR-1. The deadline for the current month's GSTR-1 filing is the 11th day of the subsequent month With a turnover less than Rs. 1.5 Crore have the option to file GSTR-1 on a quarterly basis.
Types of GST in India
CGST (Central Goods and Services Tax) SGST (State Goods and Services. IGST (Integrated Goods and Services Tax) UTGST (Union Territory Goods and Services Tax)
One such common mistake is reflecting wrong details under zero-rated supplies and deemed exports. Such mistake of mentioning details of outward supplies under the wrong head should be avoided while filing a GSTR-1 return.
Section 16(2)(aa) of the GST Act ensures that Input Tax Credit (ITC) can only be claimed if the supplier has uploaded the invoice in their GSTR-1 return and it reflects in the recipient's GSTR-2B. This rule was introduced to prevent fake claims, encourage supplier compliance, and maintain transparency.
Why Is Separate HSN Reporting in GSTR-1 Mandatory Now? As per the GSTN Advisory dated 20th May 2025, the portal now requires businesses to report HSN summary separately for B2B and B2C outward supplies in Table 12 of GSTR-1. Earlier, taxpayers could combine HSN details for all outward supplies.
GST Return Fees: Rs. 1,000 to Rs. 3,000 per month. Professional Filing Services: Rs.
Impact on Buyers and a Temporary Solution. This GSTR-1 filing glitch has a ripple effect. If sellers cannot file their GSTR-1 returns on time, buyers will face delays in claiming their Input Tax Credit (ITC) for the May 2025 tax period.
GSTR-1 HSN summary rules clarified: B2B HSN entry in Table 12 is now mandatory and validated by GSTN. For B2C, taxpayers with turnover up to ₹5 crore can leave HSN blank. Separate tabs for B2B and B2C simplify filing and reduce errors.
A taxpayer who needs to amend any supply record furnished in GSTR 1 or need to add any supply record of same tax period, the same can be done through GSTR 1A in the same month after filing of GSTR-1 and before filing of GSTR-3B.
The shift to a two-slab system of 5% and 18%, removing the earlier 12% and 28% rates, will make taxation more transparent and easier to follow. At the same time, a 40% on luxury and sin goods such as pan masala, tobacco, aerated drinks, high-end cars, yachts, and private aircraft ensures fairness and revenue balance.
D. Viewing or Editing E-invoice Details in Form GSTR-1