HSN Code Digits Required in GSTR-1: 4, 6 or 8 for Sellers?

In GSTR-1 you report at least 4 digits of the HSN code if your aggregate turnover in the previous financial year was up to Rs 5 crore, and at least 6 digits if it was more. The same digits go on your tax invoices. Eight digits are not asked for by the GST rule.

How many digits do you need?

Most sellers on Amazon, Flipkart and Meesho are in the first row. Your turnover for this test is the total for your PAN across all States, taken for the last financial year. So if you crossed Rs 5 crore in 2025-26, you report 6 digits through 2026-27, even if this year is slower.

What does each pair of digits mean?

The first two digits are the chapter, the first four are the heading, the first six are the sub-heading and all eight make the tariff item. Take a cotton T-shirt. The portal's HSN directory lists it like this.

• 61: articles of apparel and clothing accessories, knitted or crocheted.
• 6109: T-shirts, singlets and other vests, knitted or crocheted.
• 610910: of cotton.
• 61091000: the full eight-digit tariff item.

So when are 8 digits used?

The notification has only two rows, 4 digits and 6 digits. It does not ask anyone for 8. The portal's wording is "minimum", so a seller who already keeps 6 or 8 digits in the product master can report them. Eight digits matter in two places. Customs paperwork for exports and imports generally uses the full tariff item. And some GST rate entries are written for one eight-digit item, so you need the full code to know your rate even if you report only four digits. If you export, check the digits with your customs broker.

What changed in Table 12, phase by phase?

GSTN has been tightening Table 12 in phases. Its advisory describes them as follows.

• Phase 2, from 1 November 2022: 4 or 6 digits became mandatory by turnover. You could still type the code, and the portal only warned you if it looked wrong.
• Phase 3, from the May 2025 return period: typing is not allowed. You pick the HSN from a drop-down and the portal fills the description. Table 12 is split into a B2B tab and a B2C tab. The portal also compares the value in each tab with the other tables of GSTR-1.
• Phase 4: the advisory says it will be communicated in due course. We checked the GSTN news list up to 4 November 2026 and found no Phase 4 advisory.

What happens if the values do not match? In Phase 3 the value check is a warning, and the return can still be filed. One thing does stop you. If you reported B2B supplies anywhere in GSTR-1, the B2B tab of Table 12 cannot be left empty. The B2C tab can be left empty as per the portal, though filling it is the safer habit. The tab-wise rules and the 10% tolerance are explained in our guide to Table 12 with the B2B and B2C tabs.

A worked example

Two sellers list the same cotton T-shirt. In October 2026 each sells 400 pieces at Rs 499 before GST, a taxable value of Rs 1,99,600. At 5%, the tax is Rs 9,980.

Seller A had a turnover of Rs 80 lakh last year. In Table 12 she selects 6109 from the drop-down, enters 400 pieces, Rs 1,99,600 and the tax. Her invoices to consumers need not carry the HSN at all, though the marketplace invoice template usually prints it.

Seller B had a turnover of Rs 7 crore last year. He must select 610910, the six-digit code, and his invoices must show six digits. If he selects 6109, he has reported fewer digits than his turnover requires.

Both sellers split the row between the B2B tab and the B2C tab according to who bought. The 5% rate holds because the T-shirt sells for not more than Rs 2,500 a piece. See HSN code and GST rate for clothes.

The mistake sellers usually make

The usual mistake is to copy whatever HSN sits in the marketplace listing. Many listings were created years ago with a code picked in a hurry, or with a code the portal's list no longer carries. Since the drop-down came in, such a code simply does not appear, and the seller finds out on the filing day.

The second mistake is to judge the digits on this year's sales. The test looks at last year. The third is to enter the two-digit chapter because the product "is clothing". Two digits are never enough.

How do you avoid all three? Before the season, download the HSN list from the button inside Table 12, match every product you sell to a code on that list, and save it in your product master. If you are not sure of the code itself, follow the steps in how to find the HSN code for a product.

Frequently asked questions

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