Yes, you can amend the HSN code in GSTR-1 nefore Filing of GSTR 1 or after Filing of GSTR 1.

Here’s how:

1. Access the GST Portal: Go to the GST portal and log in with your credentials.

2. Navigate to GSTR-1: Go to the ‘Returns Dashboard’ and select the relevant return filing period. Click on ‘Prepare Online’ for GSTR-1.

3. Find the Relevant Section: Go to the relevant section where the HSN code needs to be amended. This could be in Table 4 (B2B invoices), Table 5 (B2C large invoices), or Table 12 (HSN-wise summary of outward supplies).

4. Amend the HSN Code: You can amend the HSN code by selecting the correct code from the drop-down list or by manually entering the correct code.

5. Provide a Description: Ensure you provide a description of the goods or services corresponding to the amended HSN code.

6. Save Changes: Save the changes you have made.

7. File GSTR-1: Once you have made all the necessary amendments, proceed to file your GSTR-1.

Points to Remember:

• Time Limit: You can amend GSTR-1 for a particular tax period only before filing of GSTR 1 of that period.
• GSTR-1A: If you have already filed your GSTR-1, you can amend it using GSTR-1A within the same tax period before filing of GSTR 3B.
• Impact on Recipient’s GSTR-2A/2B: Any amendments made in GSTR-1 will be reflected in the recipient’s GSTR-2A/2B.

Additional Tips:

• Accuracy is Key: Double-check the amended HSN code to ensure accuracy.
• Maintain Records: Keep proper records of all amendments made in GSTR-1.
• Seek Assistance: If you are unsure about the correct HSN code or the amendment process, consult a tax professional.

By following these steps, you can effectively amend HSN codes in GSTR-1 and ensure accurate reporting of your outward supplies.