With aggregate turnover of more than 10 cr, and filing return every month. we forgot to fill the HSN wise summary of march 2025 return.



We got a mail from GST portal today, because of which we got to know of this mistake. The mail goes like this :

"With reference to the GSTR-1 filed by you for the tax period month 2025_03, it is noted that no entries have been declared in Table 12 of GSTR-1 (HSN-wise summary of outward supplies), whereas entries have been made in other Tables of GSTR-1 indicating non-zero outward supplies for the said tax period.

You may also be aware that w.e.f. 01.08.2022, taxpayers with AATO of more than Rs. 5 crores are required to report 6-digit HSN codes. [refer notification No. 78/2020-Central Tax dated 15.10.2020 and GSTN advisory dated 20.07.2022]
Thus, it is requested that proper declaration of HSN-wise outward supplies be made in Table-12 of GSTR-1 in future to avoid any error. Correct HSN reporting is especially important for seamless taxpayer experience and avoiding inconvenience in filing returns, as few validations pertaining to declarations in Table 12 will be implemented soon in phases.
For easy reference, the HSN codes are available for download on the GST portal under Services -> User Services -> Search HSN code. A drop-down and AI-aided Search facility has also been provided therein. In case any issues are observed, kindly raise a ticket on GST Self-Service Portal: https://selfservice.gstsystem.in/"




Can someone guide us, if this will create an issue in future, and how can we rectify it. The portal does not allow amendment to HSN summary anyways.

Sir

Notification78/2020-Central Tax dated 15/10/2020 Seeks to notify the number of HSN digits required on tax invoice.
It is giving relaxation for HSN on the B2C tax invoice and not for reporting of HSN in GST-1 Return.

I want to clear whether any exemption is available for non reporting of hsn details for b2c in GST-1 .

Thanks

Sec. 31 (3) g cgst payment voucher is mandatory for
Registered person, who pays RCM.
In this regard what is mean by payment voucher.

Thank you Mr.Ram Avtar Singh for your kindness and detailed replies. Is it a must to file Annual Returns in GSTR-9 and GSTR-9C for this late inclusion of omitted Invoice as our turnovrer is much less than the turnover fixed to file Annual Returns under GST Act.

two GST certificates are of same vendor with same premises address but GST number is different.
Under Which Circumstances it is possible, please guide

Sir,

One of my friend, who does business, wants to go for GST registration. Currently, he is having his
place of business at a premises owned by his father, free of rent. Can he get a Letter of Intent from his father, stating that, he has no objection in letting his premises to his son to carry on his business.

Pls. Advice.

One of my client, being a composition dealer, supply goods through GeM to Govt.deptt. Govt. has deducted GST at source on one of his supply bill. On the basis of GST at source and on GeM supply, local GST officer has rejected my client's composition nature of supply, termed it is regular supply and issued a demand notice against the same. What should I do sir ?

A company was availing the car parking rental service from the GST registered person.

Before couple of months, the service provider's GSTIN got cancelled suomoto basis.

The query is

Now the company requires to discharge its GST liability under RCM basis or not

Pls clarify

I am transporter, I have not filed Annexure V for the FY 2025-2026 and earlier years. Now I am generating invoice for transportation charges, whether I required to charge GST in my invoice? If yes, at what rate?

We have one unit in Maharashtra & Gujrat, both are gst registered person.
Our supplier is in gujrat.
We purchased goods from our gujrat supplier for our
Maharashtra unit. Purchase invoice is in name of Maharashtra.

While transporting goods from gujrat to Maharashtra
Transporter raised his transport bill in the name of
Our gujrat unit.( But transporter consignment copy is as
follows.
Consignor - supplier ( Gujrat )
Consignee - our Maharashtra unit.
In this case what is the place of supply.
Who is liable to pay RCM on transportation
Whether our Maharashtra unit or our Gujrat unit

.