Table 12: the HSN summary that has to match everything else
Why the HSN summary in GSTR-1 is the table most likely to be quietly wrong, how to check it in a minute, and what a mismatch costs you later.
Guides
The parts of GSTR-1 that catch sellers out.
Written for people who file their own returns and would rather understand a table than trust a button. No sign-up, no gate, no download form.
Filing GSTR-1 as an Amazon seller, without guessing
Which Amazon reports you need, what each transaction type means for the return, and the four places the Merchant Tax Report is easy to misread.
TCS under section 52, and what actually goes in Table 14
What the marketplace collects, what you report, and why the number in Table 14 is not the TCS amount.
Table 13: what counts as a document issued
Invoice series, cancellations, and the zero-value invoices that are easy to count on the wrong side.
Why a B2CS row can legitimately be negative
Returns that cross a month boundary, how they net, and when a negative figure is a problem rather than a fact.