GST Portal New Functionality: Downloadable Table 12 - Outward Supplies HSN Details Now Available

Goods and Services Taxpayers got a bit of good news this week: the Goods and Services Tax - GST portal now lets you download Table 12’s HSN-wise summary of outward supplies as an Excel file. In plain terms, the system now gives you a clean, exportable version of what you’re reporting under “HSN” (Harmonized System of Nomenclature) in your outward supplies, a tool to help you double-check before you submit.

Notably, the GST Portal has also been enabled for filing Goods and Services Tax Annual Return - GSTR-9 and reconciliation statement GSTR-9C.

HSN codes have always been a tricky part of GST returns. You classify goods and services under these codes, but reconciling your internal books with what you submit to GST could be a pain. With this new download option, the portal gives you the same dataset the tax machinery sees. That means auditors, accountants, or even you can work with that Excel version, look for mismatches, and correct things ahead of the final filing.

The portal’s GSTR-1 interface also has strict rules on how HSN codes are entered. You can’t freely type whatever you want anymore. Instead, the system requires you to pick codes from a dropdown list with no manual entry allowed. Once you pick an HSN, a standard “description as per HSN master” auto-fills so you don’t have to keep writing the same thing.

Also, Table 12 is now split into two parts: one for B2B (business to business) supplies and one for B2C (business to consumer). The idea is to clearly separate what you sell to registered businesses versus what you sell to general customers.

To help you stay consistent, the system now checks whether the totals you report in Table 12 align with other tables in GSTR-1 (for example, tables that list invoices, taxable value, etc.). Right now, if there’s a mismatch, GSTN will show you a warning. It won’t necessarily block your filing but it’s a red flag that something’s off. In future, some mismatches may become hard blocks, so this is the window to clean up.

For smaller taxpayers, there’s a bit of leeway. If your turnover is under a certain threshold, some HSN fields are optional (especially for B2C sales). But for B2B supplies, reporting is now more stringent. Also, the portal now includes a “Download HSN Codes List” button inside Table 12, so you can pull the full official list of valid HSN (and SAC) codes with descriptions, work offline if you like, and refer to it while filing.

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