HSN CODE IN GSTR-1

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This discussion clarifies the HSN summary requirements for GSTR-1 filing for businesses with an annual turnover less than Rs. 1.5 crores. For supplies to registered persons (B2B), 4 digits of the HSN/SAC code are required. For supplies to consumers or composition dealers (B2C) and services to unregistered dealers, it is optional or not applicable. The user requested official notification for this exemption.

a eranna

a eranna (Querist)
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07 March 2022 HI SIR

I HAVE PROPERTISHIP BUSINESS LESS THAN 20 LACS.
MY QUIERY IS
WHEN GSTR-1 FILING TIME HSN SUMMERY COLUMN ALSO FILLUP OR NOT?
PLEASE HELP ME

Gokul Sharma

Gokul Sharma (Expert)
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08 March 2022 Less than Rs. 1.5 crores – HSN/SAC code is not mandatory

CA Puja Sharma

CA Puja Sharma (Expert)
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08 March 2022 The following digits of the HSN/SAC code have to be mentioned by a dealer whose AATO is up to Rs. 5 crores in their GST returns:
1. Supply made to registered persons B2B - 4 digits
2. Supply of goods to Consumers or Composition dealers B2C - Optional
3. Supply of Services to Un – Registered Dealers - Nil

a eranna

a eranna (Querist)
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08 March 2022 Thank for reply, Please share notification for Less than Rs. 1.5 crores – HSN/SAC code is not mandatory

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