23 October 2022
Dear sir, due to some over sight my hsn summary was not uploaded in gstr-1 for sept and return filed.please advice me any solution,if i upload same with next month their once again mismatch in sale data and hsn summary with thanks
27 July 2024
If you missed uploading the HSN summary in your GSTR-1 for September and have already filed the return, you can follow these steps to address the issue:
### **1. Correcting the HSN Summary:**
#### **Options to Resolve:**
**A. Include HSN Details in the Next Period’s Return:** 1. **Prepare Correct HSN Summary:** - **Gather Details:** Compile the HSN details that were missed in the September GSTR-1.
2. **Upload with Next Month’s GSTR-1:** - **Include HSN Data:** When filing your GSTR-1 for the next period (e.g., October), include the HSN summary for September in the same GSTR-1 file. - **Match Sale Data:** Ensure that the sales data matches what was reported in the previous month's GSTR-1 to avoid discrepancies.
**B. File a Revision or Amendment:** 1. **File an Amendment:** - **Option 1:** If you’re within the time frame allowed for amendments, you can file a revised GSTR-1 for September. - **Option 2:** If revisions are not possible, you may need to report the correct HSN details in the GSTR-1 of the next period, making sure to align it properly with the sales data.
**C. Communication with GST Authorities:** 1. **Seek Guidance:** - **Contact GST Helpdesk:** Reach out to the GST Helpdesk or consult with a GST practitioner to understand if there are any specific procedures for such corrections.
### **2. Procedure for Filing the Correct HSN Summary:**
1. **Prepare and Validate Data:** - **Compile HSN Data:** Gather all the HSN details that were missed and ensure they are accurate. - **Verify Entries:** Cross-check HSN codes and related details with the sales invoices.
2. **File GSTR-1 for the Next Period:** - **Log In to GST Portal:** Access your account on the [GST Portal](https://www.gst.gov.in/). - **Select the Period:** Choose the period for which you are filing (e.g., October). - **Upload HSN Summary:** Ensure that the HSN summary for September is included in the current month’s GSTR-1.
3. **Ensure Accuracy:** - **Match Sales Data:** Verify that the sales data in the GSTR-1 for October aligns with the data reported in September to avoid mismatches.
4. **Submit and Monitor:** - **File Return:** Submit the GSTR-1 with the corrected HSN details. - **Check for Notifications:** Monitor for any notifications or discrepancies in the GST portal related to the filing.
### **3. Preventive Measures for Future Returns:**
- **Internal Checks:** Implement internal checks to ensure that all required data, including HSN summaries, are included before filing returns. - **Training and Guidelines:** Train staff or assign responsibility for compliance to ensure that all mandatory fields are correctly filled.
### **4. Reference for Filing and Corrections:**
- **GST Portal:** Refer to the [GST Portal](https://www.gst.gov.in/) for guidelines on filing and amending returns. - **Consultation:** It may be beneficial to consult a GST practitioner for specific advice related to your situation and to ensure compliance with GST regulations.
By following these steps, you can correct the missed HSN summary and ensure that your future filings are accurate and compliant.
CAclubindia
