Author: Amrut Chitragar  |  Published: June 18, 2025  |  Last Updated: July 19, 2025

Disclaimer: This article is for educational purposes only. It does not constitute legal or financial advice. Please consult a qualified professional before making decisions. Read full disclaimer.

HSN-Wise GST Sales Register Excel Format 2025 | Table 12 GSTR-1 Template + Free Download

🧾 TL;DR – Quick Summary

• HSN reporting under GST is now mandatory for B2B and B2C transactions (May 2025 advisory).
• Use Table 12 for HSN summary, Table 13 for invoice counts – both must be filled.
• Turnover > ₹5 crore? You must use 6/8-digit HSN & UQC codes.
• Excel & Tally setups are valid – but must match GST portal formats.

📘 Table of Contents

From VAT to GST: My 18-Year Journey
VAT-Era Records: Simpler Times
GST Brings HSN Into Focus
Mandatory HSN Reporting under GST – May 2025 Update
Why You Need an HSN-Wise Register
VAT vs. GST: How Registers Differ
Recording Sales: Yesterday vs. Today
Step-by-Step: Build Your Register
Tally Setup: Stay GST-Ready
Zoho & Busy: Quick HSN Setup
Audit Tips: Stay Ahead
Top Mistakes to Avoid
FAQs You’ll Want to Read
Final Takeaway & Next Steps
Tools & Templates to Download

From VAT to GST: My 18-Year Journey

I launched my accounting career during the VAT era—keeping basic registers, applying simple tax rules, and managing spreadsheets. There were no worries about HSN codes or item-level tax breakdowns. Today, GST requires digital, detailed reports—with HSN codes at the center. This guide captures what I’ve learned, implemented, and taught others over nearly two decades.

VAT-Era Records: Simpler Times

Back then, our register looked like this:

Date	Invoice No	Buyer	Value	VAT %	Tax
01/05/2010	101	ABC Ltd	10,000	5%	500

No detailed item classification. Just enough to file returns and pass audits—without stress.

GST Brings HSN Into Focus

GST demands that every item sold be tagged with an HSN code, along with UQC (Unit Quantity Code), tax values, and item details. Your GSTR 1 return now depends on the accuracy of your HSN-wise sales summary.

Key GST 2025 HSN Updates

• 8-digit HSN: Mandated for both B2B and B2C invoices if turnover is over ₹5 crore.
• No manual HSN entries: You must pick from official dropdowns in Table 12.
• Table 12 split: B2B and B2C data now requires separate entries.
• Table 13 mandatory: Invoice and document counts must be recorded or filing is blocked. Also maintain an Input Tax Credit Register Format for GSTR-3B for smooth reconciliation.
• Auto-validation enabled: Mismatches between Table 4 and Table 12 now trigger warnings.
• HSN import feature: You can download the GSTN’s official HSN list and import it for accuracy.

Why You Need an HSN-Wise Register

• Ensures accurate, audit-proof GSTR 1 filing
• Makes it easy to reconcile with Table 12 and Table 4
• Helps analyze sales by product and tax category
• Facilitates bulk uploads and reduces manual errors

VAT vs. GST: How Registers Differ

Feature	VAT Era	GST Era
Item Classification	Tax rate schedules	HSN code, item description
Invoice Records	One-line totals	Line-item taxation with UQC & HSN
Report Requirements	Simple VAT returns	Complex GSTR 1 with multiple tables
Audit Readiness	Basic paperwork	Digital, item-level audit trail

Recording Sales: Yesterday vs. Today

Then: “Sold 50 units at 5% VAT, ₹10,000.”
Now: “Sold 50 units (UQC: PCS), HSN 8471, taxable ₹10,000, CGST ₹250, SGST ₹250.” The modern register demands precision and compliance.

Step-by-Step: Build Your Register

1. Create an invoice table with columns: Date, Invoice No, Buyer GSTIN, HSN, UQC, Qty, Value, CGST, SGST, IGST.
2. Generate a summary: HSN-wise totals for Qty, Value, and tax breakdown.
3. Use SUMIFS or pivot tables for monthly aggregation.
4. Ensure accuracy before uploading to GSTR 1.

Tally Setup: Stay GST-Ready

• Activate GST via F11
• Assign HSN & tax rates in item master
• Record sales using Voucher (F8)
• Export HSN summary from Statutory Reports → GSTR 1 → Table 12

👉 Pro Tip: Avoid These 3 Common GST Filing Mistakes that could lead to GSTR mismatch or notices.

Zoho & Busy: Quick HSN Setup

• Zoho: Add HSN and GST rate in Inventory. View GSTR 1 Table 12 report under Reports.
• Busy: Enter HSN, UQC, and GST% under inventory master. GSTR 1 report auto-generates HSN summaries.

Audit Tips: Stay Ahead

• Reconcile Table 12 with GSTR 1 Table 4
• Fill Table 13 to proceed with filing
• Use official HSN list to prevent errors
• Store registers for 6 years as proof

Top Mistakes to Avoid

• Using incorrect UQC codes
• Skipping B2C items under new 2025 rules
• Forgetting to complete Table 13
• Ignoring validation warnings

FAQs You’ll Want to Read

1. Do I need HSN if my turnover is low?
Even if under ₹1.5 crore, adopting HSN will future-proof your records.

2. Can I amend wrong HSN codes?
Yes, via GSTR 1 amendment in the next filing window.

3. What’s a UQC?
A standardized Unit Quantity Code like NOS (numbers) or KGS (kilograms).

4. What is Table 12? And Table 13?
Table 12 = HSN-wise outward supplies. Table 13 = Counts of documents/invoices. Both are mandatory now.

5. What if GST system shows validation warnings?
Resolve mismatches before filing or your return may be blocked.

6. Can Excel-based registers be accepted?
Yes, provided they match upload formats and reconcile correctly.

7. What is the correct HSN format for GSTR-1 Table 12?
GSTR-1 Table 12 must include 6 or 8-digit HSN codes, UQC, taxable value, and tax amounts for each item.

8. Is HSN-wise sales register compulsory under GST?
Yes, from May 2025 it’s mandatory for all taxpayers filing GSTR-1 to maintain an HSN-wise outward register.

9. Can I use Tally or Excel for HSN register?
Yes. Both are acceptable if properly mapped with GSTR-1 Table 12 fields and reconciled.

Final Takeaway & Next Steps

Keeping a clean, accurate HSN-wise sales register is a smart move—not just for compliance, but for audit protection and smarter data insights. Begin with a simple Excel setup, move to automation when ready, and always stay ahead of 2025 rules.

Tools & Templates to Download

• 📅 Download Excel HSN Register Template
• 📘 Visit the GST Portal for official HSN code downloads

🚀 Mantra for Accountants: Learn, Learn & Learn
Keep updating yourself with Excel, Tally, GST & automation tools.

🔍 Business Owners: Hire a skilled accountant who understands GST, HSN, and automation.
🌐 Visit: www.learnwithamrut.com

📚 Related Reads

• 📘 Part-02: GSTR-3B ITC Register – Excel Format Guide
• ⚠️ Avoid Mistakes: 3 Costly GST Filing Mistakes to Avoid
• 📖 Also Read: Top 4 Money Guides Every Indian Middle-Class Must Read – build long-term financial confidence beyond GST compliance.

📌 This article is for educational purposes only.
We do not sell or promote any regulated financial products. Always consult a SEBI-registered advisor before making financial decisions.

👉 Read full disclaimer here.