Does HSN wise summary in GSTR-1 includes "adjustment of advance" from previous tax period?

Reena (Partner) (221 Points)

10 April 2023  

We issued pro-forma invoice for 1 lakh in March 2022, and paid the GST on that and reported that as advanced received in GSTR-1. Then we issued tax invoice for the same job in March 2023 (with zero receivable as 100% of the amount was adjusted from the advance), and included that amount in the adjustment of advance in GSTR-1. But should we include that 1 lakh in the HSN-wise summary of outward supplies?

Thanks in advance for you help!