One summary row in Table 12 (HSN summary) of a GSTR-1 return. Process GSTR1 creates it from the month's output tax lines, and you never enter it by hand. Every sales invoice, credit note and customer debit note line counts, including exports, SEZ supplies and no-tax lines; credit notes reduce the totals. Ignored and carried-forward documents leave the month's summary and documents carried in join it. Each row holds the totals for one combination of HSN/SAC code, tax rate and half of the table: B2B (buyer GSTIN, export or SEZ supply) or B2C (everything else). The rate is the rate of each tax line, so an intra-state sale shows its central and state rate (half the GST rate). The tax sits on the row and there are no documents or rate lines under it. A return has separate rows for the books side and for the portal side fetched from GSTN. Rows cannot take a reconciliation decision, cannot be edited and are in no app menu: open them from table 12 on the GSTR-1 Overview. GSTR-9 Table 17 is built from the books-side rows of filed returns.
Fields
| Field | Label | Type | Required | What it does |
|---|
CentralTax | Central Tax | Currency | | Central tax added up across the row's lines, credit notes subtracted. |
Cess | Cess | Currency | | Cess added up across the row's lines, credit notes subtracted. |
CreatedById | Created By | Lookup → UserAccount | Yes | |
CreatedDateTime | Created On | DateAndTime | Yes | |
Description | Description | Text | | GSTN's description of the code, on portal-side rows only. The books side leaves it blank, and Save to GSTN sends an empty description. |
GSTR1Id | GSTR-1 Header | Lookup → GSTR1 | | The GSTR-1 return the row belongs to. |
HsnCode | HSN/SAC Code | Text | | The HSN or SAC code the row adds up. On the books side it is the HSN/SAC Code of each document line, which invoice lines copy from the item when it is picked and credit note lines copy from the invoice line they return. Lines with no code are added up in a row with this field blank. |
Id | Id | Guid | Yes | |
IntegratedTax | Integrated Tax | Currency | | Integrated tax added up across the row's lines, credit notes subtracted. |
IsCarriedForward | Carried Forward | Boolean | | Not used on the HSN summary. It stays off; carrying a document forward moves its lines into next month's summary when that return is processed. |
IsIgnored | Ignored | Boolean | | Not used on the HSN summary. Every reconciliation decision is refused on aggregate rows, so it stays off; ignore a document instead and process again. |
Label | Label | Text | | Given the same number as Name when the row is created. It does not describe the row. |
ModifiedById | Modified By | Lookup → UserAccount | Yes | |
Name | Name | Text | Yes | Numbered from the HSN Summaries Name Setting (series HSN) when the row is first created. Read the code from HSN/SAC Code, not from the name. |
OwnerId | Owner | Lookup → UserAccount | Yes | |
Quantity | Quantity | Decimal | | 0 for a service row and 1 for a goods row, whatever quantity was sold. Correct quantities on the GST portal if you need them reported. Portal rows hold GSTN's quantity. |
RecordTypeId | Record Type | Guid | | |
Source | Source | Text | | Books for rows built by Process GSTR1, Portal for rows imported by Pull from GSTIN. The reconciliation pairs Books and Portal rows on HSN/SAC code and rate, adding the B2B and B2C rows together on each side. |
StateUTTax | State/UT Tax | Currency | | State or Union Territory tax added up across the row's lines, credit notes subtracted. |
TaxableValue | Taxable Value | Currency | | Taxable value of the sales less credit notes for the code, rate and half, each document line counted once. It can be negative when credit notes exceed sales. |
TaxRate | Tax Rate | Decimal | | The rate of the tax lines grouped into the row. Intra-state rows carry the central and state rate (9 for an 18% supply), inter-state rows the integrated rate, cess at a different rate forms its own row, and no-tax lines form a 0 row. |
UIProps | UI Props | Text | | |
UnitOfMeasurement | Unit Of Measurement | Text | | NA when any line in the row is a service, NOS otherwise. It is not the unit on your invoices. Invoice lines count as goods unless their Is Service flag is on, and that flag is not on the standard invoice forms, so invoice-based rows are normally NOS. Portal rows hold GSTN's unit. |
UpdatedDateTime | Modified On | DateAndTime | Yes | |
Actions
| Action | Label | Type | What it does |
|---|
Clone | Clone | ServerAction (Clone) | Create a copy of this record |
New | New | New | New |
- GSTR1 — looks up via
GSTR1Id
