HSN code wise details for purchases in Table 18 of Annual Retrun - Reg.

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This discussion clarifies the requirement for reporting HSN-wise inward supplies in Table 18 of the GSTR 9 annual return for FY 2023-24. For businesses with turnover below ₹1.5 crores, it's optional. Those between ₹1.5 to ₹5 crores must report 4-digit HSNs for B2B supplies, while businesses above ₹5 crores need to provide 6-digit HSN codes.

Gopalakrishnan. S

Gopalakrishnan. S (Querist)

02 December 2024 Sir

Is it compulsory to feed HSN wise Inward supplies in Table 18 of GSTR 9 Annual return for the FY 2023 - 24
or is it optional ? Pls. advice.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

02 December 2024 For taxpayers with an annual turnover below ₹1.5 crores: Reporting HSN details in Table 18 is optional.
For those with a turnover between ₹1.5 crores and ₹5 crores: Reporting HSN codes at a 4-digit level is mandatory for B2B transactions..
For businesses with a turnover above ₹5 crores: A 6-digit HSN code is required.

Gopalakrishnan. S

Gopalakrishnan. S (Querist)

02 December 2024 Ok Sir. Thank you so much.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

02 December 2024 You are welcome.

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