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.

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