Whther HSN summury in GSTR 1 to be reported outward supplies with net of credit and debit note issued by supplier or only outward supplies ? Whther reporting will remain same even if credit/debit note includes value only and no quatity ...

Reply— Table 12 of GSTR-1 'HSN-wise summary of outward supplies' applicable only if Annual turnover is more than 1.5 cr. Taxpayer is required to furnish the summarized details of all outward supplies HSN-wise along with quantitative details.