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.

One of my client is liable for tax audit For FY 2025-26 they have only 2 employees both of them have a salary of Rs 600000 p.a. each therefore no tax after rebate u/s 87A in new regime and no liablity to deduct tds. Are they still liable to file form 24q?

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

Dear Experts,
A Remark came from MCA asking for the following details for Name Registration process:

Kindly give me the required format for the same.

1. A declaration is required as per Rule 8A(1)(p) of Companies (Incorporation) Fifth Amendment Rules, 2019 stating that the requirements mandated by the respective regulator have been complied with.
2. NOC

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

Hello

Can any one share with me the procedure for certificate u/s 281 in case of sale of shares and what are the document to be attached with the form , also format of the certificate u/s 281 as per income tax act. shall I file the request form to AO manually or to file online?
please share in details

Sir, in the said section subsection (2) is un necessary, if it gets added in subsection (1), after the phrase "other than the provisions of section 271AAB"

In case of an One Person Company, is it mandatory to conduct a meeting and prepare minutes of meeting? If Yes, who should be appointed as another director for the purpose of Quorum?

SIR
PL. HELP FOR NRI ADMIT IN PARTNER SHIP PROCEDURE FOR CAPITAL. REMURAERTAION , CAPITAL INTEREST SHARE

THANKS

How interest u/s 234 A , B & C is calculated by AO if income declared by assessee and AO are same only tax regime changed which lead to change in tax liability ?
Please help me out with this as I am not able to understand the calculation