HSN digits on invoices and in GSTR-1.
The same product can be written as a 4-, 6- or 8-digit code. Which one you need depends on your turnover and on whether the document is a GST invoice, a return, or a customs filing.
How many digits on a GST invoice?
Aggregate turnover up to ₹5 crore
Mandatory on B2B invoices; optional on B2C
4 digits
Aggregate turnover above ₹5 crore
Mandatory on all invoices
6 digits
Imports and exports
Bill of entry and shipping bill use the full customs code
8 digits
Source: Notification 78/2020-Central Tax, effective 1 April 2021. The same digit rules apply to services (SAC codes).
What 4, 6 and 8 digits mean
Each extra pair of digits narrows the product. 8517 is the heading for telephones and network equipment, 851713 is the international 6-digit subheading for smartphones, and 85171300 is India's 8-digit tariff item.
Writing more digits than required is allowed and often wiser: the GST rate sometimes differs below the 4-digit level, so a 6- or 8-digit code removes any doubt about which rate you applied.
HSN summary in GSTR-1 (Table 12)
GSTR-1 Table 12 is a summary of everything you sold in the period, grouped by HSN or SAC code: quantity, unit, taxable value and the tax under each head. It must match the invoices you reported elsewhere in the return.
Under GSTN's phased rollout, the HSN must be selected from a dropdown rather than typed, and the summary is reported separately for B2B and B2C supplies. The minimum digits follow the turnover rule above. Check the latest GSTN advisory on the portal before filing, since the validations are tightened in phases.
Common reasons the HSN summary is flagged: a code with too few digits for your turnover, a code that doesn't exist in the GST HSN master, or totals that don't reconcile with your invoice-level data.
Get the code right first
Search by product name to get the code at 4, 6 and 8 digits with the current GST rate, or classify your whole item list at once before preparing the return. New to codes? Start with what an HSN code is.
not tax advice — verify with your tax advisor before filing