GSTR-9 Table 17 HSN Reporting, Form Changes Guide: FY 2024-25

Understanding these changes, knowing how to leverage the downloadable Excel templates, and correctly using offline tools versus online filing can dramatically reduce the time and effort required to complete your annual return. This final guide in our GSTR-9 series provides comprehensive coverage of HSN reporting requirements, explains all label changes across the form, and demonstrates efficient workflows using available tools.

Understanding Table 17: HSN Summary of Outward Supplies

Table 17 captures a consolidated HSN-wise summary of all your outward supplies for FY 2024-25, regardless of whether they’re taxable, exempt, nil-rated, or zero-rated.

Purpose of Table 17

Compliance Validation: Ensures HSN codes reported monthly in GSTR-1 are accurate and consistent
Supply Pattern Analysis: Gives authorities visibility into your business composition
Sectoral Analysis: Helps government understand industry-level supply patterns
Anti-Evasion: Mismatches between GSTR-1 HSN and annual return HSN can trigger scrutiny

What Must Be Reported in Table 17

For each HSN code you used during FY 2024-25:

Column 1: HSN Code (4-digit, 6-digit, or 8-digit based on turnover threshold)
Column 2: Description of Goods/Services
Column 3: UQC (Unit Quantity Code), e.g., KGS, NOS, MTR
Column 4: Total Quantity
Column 5: Total Taxable Value
Column 6: Rate of Tax
Column 7: Amount of Integrated Tax
Column 8: Amount of Central Tax
Column 9: Amount of State/UT Tax
Column 10: Amount of Cess

HSN Code Digit Requirements Based on Turnover

Your HSN reporting requirement depends on aggregate turnover:

Up to ₹5 crores: 4-digit HSN (optional reporting)
Above ₹5 crores: 6-digit HSN (mandatory)
Above ₹5 crores: 8-digit HSN (for specific notified goods, otherwise 6-digit)

For FY 2024-25: If your aggregate turnover exceeds ₹5 crores, ensure all HSN codes in Table 17 are at least 6 digits.

Rate-Wise Breakup Requirement

If the same HSN code has supplies at different GST rates during the year, report separate rows for each rate.

Example:

• HSN 8517: Telecom equipment
• Supplies at 18% GST: ₹50,00,000
• Supplies at 12% GST (concessional for specific items): ₹20,00,000

Table 17 Entries: Two separate rows:

1. HSN 8517, Rate 18%, Value ₹50,00,000, Tax ₹9,00,000
2. HSN 8517, Rate 12%, Value ₹20,00,000, Tax ₹2,40,000

Major Change for FY 2024-25: Removal of 65% Concessional Rate

What Was the 65% Concessional Rate?

In certain scenarios (primarily related to composition scheme transitions or specific notifications), some taxpayers could pay tax at 65% of the normal rate. Table 17 in previous years had a checkbox to indicate if supplies were at this concessional rate.

Why It’s Removed for FY 2024-25

Official Reason: The concessional rate of 65% is not currently applicable under GST law for FY 2024-25.

Practical Impact: The checkbox and column for 65% concessional rate have been:

• Removed from Table 17 in the online GSTR-9 form
• Disabled/greyed out in the offline Excel tool

What to Do If You Had 65% Concessional Supplies

Scenario 1: You believe you have 65% concessional rate applicable
Action: Verify with current GST law and notifications. If genuinely applicable (rare), report at the actual reduced rate in the normal “Rate of Tax” column, not as a special checkbox.

Scenario 2: You’re referring to old composition scheme rates
Action: Composition dealers don’t file GSTR-9 (they file GSTR-4). This shouldn’t apply to you.

Scenario 3: Confusion with rate reductions vs. concessional 65%
Action: Normal rate reductions (e.g., from 18% to 12% for specific goods) are reported in standard “Rate of Tax” column. The 65% checkbox was for a different, specific scenario.

Offline Tool Treatment

In the GSTR-9 offline Excel tool for FY 2024-25:

• Column for 65% concessional rate is disabled
• You cannot enter data in this column
• System will not allow upload if this column has any entries

What this means: Simply ignore this column in offline tool; it’s non-functional by design.

Download Facility: Table 12 GSTR-1/1A HSN Details

To facilitate easier completion of Table 17, GSTN provides a downloadable Excel file containing your HSN data from all GSTR-1 and GSTR-1A filings throughout FY 2024-25.

How to Access the Download

Step 1: Log into GST Portal
Step 2: Navigate to: Returns → Annual Return → GSTR-9
Step 3: Select FY 2024-25
Step 4: Look for download option: “DOWNLOAD TABLE 12 OF GSTR-1/1A HSN DETAILS”
Step 5: Click and download the Excel file

Availability: This download becomes available once you’ve filed all your GSTR-1 and GSTR-1A returns for FY 2024-25.

What the Downloaded Excel Contains

The file has two sheets:

Sheet 1: Consolidated HSN Data from GSTR-1/1A

Contains all HSN entries you reported in Table 12 of GSTR-1 and amendments in GSTR-1A throughout the year, with columns:

• HSN Code
• Description
• UQC
• Total Quantity
• Total Value
• Taxable Value
• Rate
• IGST Amount
• CGST Amount
• SGST/UTGST Amount
• Cess Amount

This is your source data showing what you’ve already reported month by month.

Sheet 2: Pre-Formatted for Table 17 of GSTR-9

Contains the same data reformatted to match the exact structure of Table 17 in GSTR-9.

Benefit: You can copy this data directly into the offline GSTR-9 tool or use it as reference when filling online.

How to Use This Download Effectively

Workflow Option 1: Direct Copy (Offline Tool)

1. Download HSN details Excel
2. Open Sheet 2 (GSTR-9 Table 17 format)
3. Open GSTR-9 offline Excel tool
4. Navigate to Table 17 sheet
5. Copy data from downloaded file to offline tool
6. Review and adjust if needed
7. Validate and upload to portal

Workflow Option 2: Reference for Online Filling

1. Download HSN details Excel
2. Keep it open while filing GSTR-9 online
3. Refer to data for each HSN code
4. Manually enter in online form, cross-checking against download

Workflow Option 3: Reconciliation First

1. Download HSN details Excel
2. Compare with your internal books/ERP data
3. Identify discrepancies
4. Correct any errors in understanding
5. Then use either Option 1 or 2 above

Common Discrepancies to Check

When comparing downloaded HSN data with your books:

Issue 1: Missing HSN Codes
Cause: Invoices where HSN was not reported in GSTR-1
Solution: Verify these are exempt supplies or check if HSN reporting was mandatory for your turnover bracket

Issue 2: Different Quantities
Cause: UQC mismatches or conversion errors
Solution: Standardize UQC across all invoices (e.g., always use KGS, not MT or QTL)

Issue 3: Value Mismatches
Cause: Amendments not reflected, credit notes not adjusted
Solution: Check GSTR-1A amendments are included in download; manually adjust for known corrections

Issue 4: Rate Discrepancies
Cause: Different rates applied during year (rate changes, concessional notifications)
Solution: Verify each rate is correct; split into separate rows if same HSN at different rates

Table 18: HSN Summary of Inward Supplies (Optional)

Table 18 is the inward supplies counterpart to Table 17.

Current Status for FY 2024-25

Table 18 is optional for most taxpayers. You’re not required to complete it unless:

• Specifically notified for your category
• Required by your industry regulator
• Voluntarily choosing to provide additional disclosure

If You Choose to Complete Table 18

Report similar HSN-wise details as Table 17, but for your purchases:

• HSN Code of goods/services purchased
• Total quantity and value
• Tax amounts (from supplier invoices)

Source of Data: Your purchase register and GSTR-2B (though GSTR-2B doesn’t have structured HSN data, so you’d need internal records)

65% Concessional Rate in Table 18

Same as Table 17, the 65% concessional rate checkbox has been removed/disabled for FY 2024-25.

Label Changes in GSTR-9 for FY 2024-25

Several tables have label/description changes that clarify (but don’t change) what should be reported.

Change 1: Table 6M Label Modification

Old Label (FY 2023-24): “ITC received through ISD”

New Label (FY 2024-25): “ITC received through FORM GST ITC-01, ITC-02, ITC-02A”

What Changed: The label now explicitly mentions the forms through which transitional credit and credit on capital goods transfers are claimed.

What Didn’t Change: The reporting requirement remains identical. This includes:

• ITC-01: Transitional credit claims
• ITC-02: Transfer of ITC on sale, merger, amalgamation, lease, or transfer of business
• ITC-02A: Transfer of ITC by Input Service Distributor on its closure

Impact: None on reporting methodology. If you claimed credit through these forms, report here as before. The label change simply aligns the description with the instruction in the notified form.

Change 2: Table 8B Label Clarification

Old Label (FY 2023-24): ITC as per sum of Table 6(B) and 6(H) above

New Label (FY 2024-25): ITC as per Table 6(B) above

What Changed: Table 6(H) has been delinked from Table 8B auto-population.

What Didn’t Change: This is actually a functional improvement (not just label change):

• Previously: Table 8B = 6B + 6H
• Now: Table 8B = 6B only

Why This Matters: We covered this in detail in the Table 8C article. The delinking prevents double-counting issues when ITC is claimed, reversed, and reclaimed in the same FY.

Your Action: None. This is auto-populated correctly by the system. Just be aware that reclaimed ITC (6H) doesn’t add to Table 8B anymore.

Change 3: Tables 12 and 13 Label Modifications

Table 12 Old Label: “Reversal of ITC availed during previous financial year”

Table 12 New Label: “ITC reversed in respect of supplies received during the financial year but reversed in the next financial year”

Table 13 Old Label: “ITC availed for the previous financial year in the current financial year”

Table 13 New Label: “ITC in respect of supplies received during the financial year but availed in the next financial year”

What Changed: Labels are more precise about what “previous” and “current” mean in context.

What Didn’t Change: The actual reporting requirement is identical:

• Table 12: ITC of FY 2024-25 that you reversed in FY 2025-26
• Table 13: ITC of FY 2024-25 that you availed (claimed) in FY 2025-26

Impact: Minimal. The new labels reduce ambiguity, but if you understood the tables correctly before, nothing changes.

Offline Tool vs. Online Filing: Best Practices

GSTN provides both online (web-based) and offline (Excel-based) methods for completing GSTR-9.

Offline Excel Tool

What It Is: A downloadable Excel utility where you enter all GSTR-9 data offline, then generate a JSON file for upload to the portal.

Download From: GST Portal → Downloads → Offline Tools → GSTR-9

Advantages:

1. Work without internet connectivity
2. Save partial progress anytime
3. Share with colleagues for collaborative completion
4. Multiple people can work on different tables simultaneously
5. Easier to use formulas and data validation
6. Copy-paste from other Excel files (like HSN download)

Disadvantages:

1. Requires manual upload of generated JSON
2. Upload may fail if file size is large or data format issues
3. Error messages less intuitive than online form
4. Requires understanding of Excel macros and enabling macros

Best For:

• Complex returns with extensive data
• Situations where internet is unreliable
• Collaborative preparation across teams
• Taxpayers comfortable with Excel

Online Form

What It Is: Web-based interface on GST portal where you directly enter data in form fields.

Advantages:

1. Auto-population of many tables (4, 5, 6, 8, 9) based on filed returns
2. Real-time validation and error messages
3. Immediate save and submit, no JSON generation needed
4. Easier for simple returns with limited data
5. No Excel software or macro knowledge required

Disadvantages:

1. Requires continuous internet connectivity
2. Session timeouts can lose unsaved data
3. Cannot easily collaborate (one person at a time)
4. Copy-paste from external files can be cumbersome
5. Risk of accidental data loss if browser crashes

Best For:

• Simple returns with straightforward data
• Taxpayers who prefer web interfaces
• Situations where Excel offline tool compatibility issues arise

Hybrid Approach (Recommended for Most)

Step 1: Use offline tool for initial data entry and complex tables (especially Table 17 HSN)

Step 2: Generate and validate JSON

Step 3: Upload JSON to portal

Step 4: Review auto-populated data online

Step 5: Make minor corrections online if needed

Step 6: Submit online

Why This Works:

• Leverages offline tool’s convenience for data entry
• Leverages online form’s auto-population for verification
• Best of both worlds

Using the Offline Excel Tool: Step-by-Step

Step 1: Download the Latest Version

Important: Always download the tool after the FY ends and GSTN releases the FY-specific version.

For FY 2024-25: Download after March 31, 2025 when GSTR-9 for FY 2024-25 is enabled.

Check Version: Look for version number and supported FY in the file name or inside the tool.

Step 2: Enable Macros

When you open the offline tool, Excel may show security warning about macros.

Click: “Enable Content” or “Enable Macros”

Why Necessary: The tool uses macros to:

• Validate data
• Calculate totals
• Generate JSON file

Without macros enabled, the tool won’t function.

Step 3: Enter GSTIN and Basic Details

Main Sheet:

• Enter your GSTIN
• Select Financial Year: 2024-25
• Enter your business name and other basic details

Validation: Tool will validate GSTIN format automatically.

Step 4: Navigate to Tables

The tool has separate Excel sheets for different sections:

• Part I: Basic details
• Part II: Tables 4, 5 (Outward supplies)
• Part III: Tables 6, 7 (ITC)
• Part IV: Tables 8 (ITC reconciliation)
• Part V: Table 9 (Tax paid)
• Part VI: Other tables (10-18)

Navigation: Use sheet tabs at bottom of Excel to move between tables.

Step 5: Enter Data in Relevant Tables

Auto-Populated Fields: Some cells may show as “Auto-populated—will be filled from filed returns upon upload.” Leave these blank in offline tool; they populate online.

Manual Entry Fields: White/unprotected cells where you can enter data.

Read-Only Fields: Greyed out or protected cells you cannot edit.

Table 17 (HSN):

1. Navigate to Table 17 sheet
2. If using HSN download: Copy data from downloaded Excel
3. If entering manually: Enter one row per HSN code (or HSN+Rate combination)
4. Columns: HSN, Description, UQC, Quantity, Value, Rate, Tax amounts
5. Tool auto-calculates totals at bottom

Validation Features:

• Sum formulas verify your data adds up correctly
• Drop-downs for standard fields (UQC, Rate)
• Format checks for numerical fields

Step 6: Validate Data

After entering all data, click “Validate” button (usually on first sheet or separate validation sheet).

Validation Checks:

• All mandatory fields completed
• Numerical consistency (e.g., tax amounts match value and rate)
• Inter-table consistency (e.g., Table 6I equals Table 6A2)
• Format compliance

Output:

• Success: “Validation Successful – Ready to Generate JSON”
• Errors: List of specific issues to fix (e.g., “Table 6J shows non-zero difference”)

Action: Fix all listed errors, then validate again.

Step 7: Generate JSON File

Once validation is successful:

Click: “Generate JSON” button

Process:

• Tool converts all your Excel data into JSON format
• Creates a .json file in the same folder as the Excel tool (or asks where to save)
• File name format: GSTINFYRETURNTYPEYYYY.json

Example: 29ABCDE1234F1Z5_2024-25_GSTR9.json

Verification: Check file size (typically a few hundred KB to a few MB, depending on data volume). Very small file (few KB) may indicate generation error.

Step 8: Upload JSON to GST Portal

Portal Steps:

1. Log into GST Portal
2. Returns → Annual Return → GSTR-9
3. Select FY 2024-25
4. Click “Upload JSON”
5. Browse and select your generated JSON file
6. Click “Upload”

Upload Process:

• Portal validates file format
• Parses and populates form with your data
• Shows summary of uploaded data

Possible Outcomes:

• Success: “JSON uploaded successfully – please review form”
• Format Error: “Invalid JSON structure” (regenerate from Excel tool)
• Data Error: “Validation errors found” (fix in Excel, regenerate, re-upload)

Step 9: Review Uploaded Data Online

After successful upload:

Navigate: Through each table online to verify data populated correctly

Check:

• Auto-populated fields now show data from filed returns
• Your manually entered data appears correctly
• Totals and calculations are accurate

Common Issues:

• HSN data may show formatting issues (extra spaces, special characters)
• Decimal places may need adjustment
• Some auto-populated fields may differ from your offline entries (use auto-populated values, they’re from actual filed returns)

Step 10: Make Final Corrections Online (If needed)

Minor Corrections: Can be edited directly in online form

Major Corrections:

• If extensive corrections needed, better to revise offline Excel
• Regenerate JSON
• Re-upload

Save Progress: Click “Save” periodically while reviewing online

Step 11: Submit GSTR-9

After all corrections and verification:

Click: “Submit” (or “File with DSC/EVC”)

Authentication: Use Digital Signature Certificate or EVC (Electronic Verification Code)

Late Fee Payment: If applicable, system calculates and demands payment before final submission

Confirmation: After successful submission, download acknowledgment

Common Offline Tool Issues and Solutions

Issue 1: Macros Disabled or Security Warning

Symptom: Buttons don’t work, no validation happens

Solution:

• Close Excel
• Right-click the offline tool file → Properties
• Check “Unblock” if present → OK
• Reopen Excel
• Enable macros when prompted

Alternative: Add tool folder to Excel Trusted Locations in Excel Options → Trust Center

Issue 2: JSON Generation Fails

Symptom: Error message when clicking “Generate JSON” or no file created

Solutions:

• Ensure all mandatory fields are filled
• Run validation first – fix all errors
• Check for special characters in text fields (remove or replace)
• Verify Excel file is not in read-only mode
• Try saving Excel file, closing and reopening, then generate JSON again

Issue 3: Upload to Portal Fails

Symptom: “Invalid JSON” or “File format error” when uploading

Solutions:

• Ensure you’re using the correct FY version of offline tool
• Generate JSON afresh (don’t edit JSON file manually)
• Check file size – very large files may time out (compress data if possible)
• Try uploading during off-peak hours (early morning)
• Clear browser cache and try again

Issue 4: Auto-Populated Fields Show Zero in Offline Tool

Symptom: Tables like 4, 5, 6, 9 show zeros even though you filed returns

Solution: This is normal for offline tool. These fields auto-populate after JSON upload to portal, based on your filed GSTR-1/3B. Don’t manually enter data in auto-populated fields in offline tool.

Issue 5: HSN Data Copy-Paste Issues

Symptom: Pasting HSN data from downloaded Excel causes format errors or data doesn’t appear

Solutions:

• Use “Paste Special” → “Values Only” (not formulas)
• Ensure columns align correctly (HSN to HSN, Value to Value, etc.)
• Remove any merged cells before pasting
• Check for hidden columns in source data
• Paste in small batches rather than all at once

Issue 6: Table 17 Exceeds Excel Row Limit

Symptom: You have more unique HSN codes than Excel sheet rows

Solution:

• Consolidate similar HSN codes (if legitimately the same at higher digit level)
• For extremely high number of HSNs, use online form with data entry in batches
• Contact support if you believe tool should accommodate more rows

Best Practices for Efficient GSTR-9 Completion

1. Start with Downloaded Templates

Don’t manually re-enter data that’s already reported:

• Download Table 8A document details
• Download Table 12 GSTR-1/1A HSN details
• Use these as starting points, not final data

2: Reconcile Before Entering

Don’t Just Copy Numbers:

• Compare downloaded data with books
• Investigate and resolve differences
• Document explanations for discrepancies
• Only then finalize Table 17 data

3: Use Pivot Tables for HSN Consolidation

If your business has hundreds of invoices across many HSNs:

• Export invoice data from your accounting software
• Create pivot table: Rows = HSN Code + Rate, Values = Sum of Taxable Value, Sum of Tax
• This gives you ready Table 17 data
• Match against GSTR-1 download for validation

4: Validate Inter-Table Consistency

Before submission, manually verify:

• Table 6J = 0 (or minimal, explained difference)
• Table 8D = explainable (blocked credits, exempt supplies documented)
• Table 7J ties reasonably to GSTR-3B cumulative Table 4C (considering preceding year effects)
• Table 9 tax paid matches GSTR-3B cumulative
• Table 17 HSN total value approximately matches Table 4 and 5 totals

5: Maintain a GSTR-9 Preparation File

Create a master Excel workbook (separate from offline tool) with:

• Sheet 1: Summary dashboard showing completion status of each table
• Sheet 2: Table 6 bifurcation with supporting schedules
• Sheet 3: Table 8D reconciliation with category-wise breakup
• Sheet 4: Table 13 (ITC to be claimed next FY) tracking
• Sheet 5: Table 17 HSN data with reconciliation to books
• Sheet 6: Working notes and explanations for GSTR-9C (if applicable)

Use this file throughout the year, updating monthly. Come annual return time, most data is ready.

6: Take Screenshots of Key Data

Before final submission:

• Auto-populated amounts (in case of future questions about data source)
• Late fee calculation screen
• Validation success messages
• Submitted return acknowledgment

Storage: Organize in a dated folder (e.g., “GSTR-9 FY 2024-25 Filed Dec 2025”)

Label Changes Summary Table

For quick reference, all label changes in GSTR-9 for FY 2024-25: