## Documentation Index Access the complete documentation index at: https://www.zoho.com/in/books/kb/llms.txt Use this file to discover all available documentation pages before proceeding. [Back](./) # Why is the value of the HSN-wise summary of outward supplies row not equal to the combined value of the other rows in the Summary of Outward Supplies (GSTR-1) report? The formula to calculate the HSN-wise summary of outward supplies is: **HSN-wise summary of outward supplies** = Supplies made to Registered Business + Supplies made to Consumers - (Credit Notes, Debit Notes, and Refund Vouchers created for Registered Business customers + Credit Notes, Debit Notes, and Refund Vouchers created for consumers). The Summary of Outward Supply (GSTR-1) report also includes information related to discounts, shipping charges exclusive of tax, TCS, and TDS. If these values are associated with any transactions, the HSN-wise summary of outward supplies row will not be equal to the combined value of the other rows in the Summary of Outward Supplies (GSTR-1) report. Subtract the discounts, shipping charges exclusive of tax, TCS, and TDS from the above formula to calculate the HSN-wise summary of outward supplies. * * *