1.In accordance with Notification No. 78/2020 – Central Tax, dated October 15, 2020, taxpayers need to declare Harmonised System of Nomenclature (HSN) Code of Goods and Services supplied by them on raising of tax invoices, with effect from 1st April, 2021 on the below mentioned lines.

S.No	Aggregate Turnover in the preceding Financial Year	Number of Digits of HSN Code to be reported in GSTR-1
1	Upto ₹ 5 crores	4
2	Above ₹ 5 crores	6

2. It has been reported by few taxpayers that HSN used by them for reporting in GSTR-1 is not available in the table 12 HSN drop-down. They have further stated that they are facing issues in adding the required HSN details in table -12 and filing of statement of outward supplies in form GSTR-1 of July 2021. Further, in some JSON files, the HSN field is coming as blank from the offline tool, along with other errors as mentioned below:-

1) Processed with Error, In Progress or Received but pending

2) Duplicate Invoice Number found in payload please correct

3. To view the detailed advisory on the action to be taken by the taxpayers to resolve above issues, click on: https://tutorial.gst.gov.in/downloads/news/advisoryonhsnandgstr1.pdf

Thanking you ,
Team GSTN

HSN Code reporting requirement mandates digit-specific HSN in GSTR-1; technical issues can block filing and require corrective action. Requirement to declare the HSN Code on tax invoices and in GSTR-1 is mandated with digit-specific reporting tied to aggregate turnover. Taxpayers must include the applicable HSN in Table 12 of GSTR-1. Reported operational issues include missing HSN entries in the Table 12 drop-down, blank HSN fields in JSON from the offline tool, and upload errors such as processing failures and duplicate invoice number rejections, for which taxpayers are directed to follow published corrective guidance.