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Disclosure of HSN code

Suresh Pai S (Tax Consultant) (1029 Points)

19 December 2022

A taxpayer has not filed any B2B outward supply supply . But he has paid reverse charge on import of services. His aggregate turnover is 32 lakhs and all exports. Is he liable for disclosure of HSN in annual return for FY 2021-22?

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2 Replies

CA Rakesh Ishi (Working at Private Company) (7890 Points)
Replied 19 December 2022

Taxpayers are required to mandatorily report 2-digit HSN codes for goods & services.

Suresh Pai S (Tax Consultant) (1029 Points)
Replied 19 December 2022

In this case, he has done exports from which some are B2C and some are B2B. There is no outward supply other than exports. Further in exports, there is no further breakup of B2B and B2C sales as the return is not asking for such disclosure. If I am disclosing the B2B outward supply in GSTR 9 table 17, how can system cross verify with GSTR 1 data already filed?