HSN Details in IFF/GSTR-1 & in GSTR 9

This query is : Resolved

Pandy ji (Querist)
Follow

27 November 2024 Sir,
Party(Assessee) is registered in QRMP scheme in GST in FY 23-24 , as per rules IFF must be filed for fist two months of the quarter for details of B2B supplies of two months and GSTR-1 for the last quarter containing details of B2b supplies of third month & B2c details for all three months .
But while filing IFF the of of details about HSN for outward supplies cannot be filed , details of HSN can be filed only in GSTR 1.
So is that mean HSN details of all 3 months in the quarter is mentioned while filing GSTR 1 ?
As the Assessee not filed HSN details of any of the IFF but the file HSN summary in GSTR 1 for third month of each Quarter.
Thats why HSN summary of outward supplies are showing less in GSTR 9 (auto calculated details ) than the actual outward supplies made .
I need guidance regarding How can i report HSN summary of supplies made for first and sencond month of quarter while filing IFF

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

28 November 2024 A new functionality of move / reset is provided to taxpayers under QRMP Scheme. If the taxpayer has saved some records in optional IFF (M1/M2) of a quarter and did not submit/ file the said IFF by the due date, then he/she will get an option in next period IFF (M2) or in quarterly GSTR-1 (M3) of the same quarter, to either move or reset the saved IFF records (M1/M2).
On click of PREPARE ONLINE button in M2 IFF or in M3 GSTR-1, you will get a pop-up message on your screen to either move or reset saved IFF records, if any from first month (M1) to second month (M2) IFF or from second month (M2) IFF to quarterly GSTR-1 (M3). Click YES to move the saved IFF data from the previous month to the current month. Click NO to delete the saved records in the previous month and add new data in the current month.

Pandy ji

Pandy ji (Querist)
Follow

28 November 2024 1. But can we report HSN summary more than the amount of supplies made in the last month of quarter in GSTR -1, is this even permissible ?
2.Whether following this approach will lead to any GST compliance in near future ?
3. Have you or someone you know followed the same approach? And have they faced any issues regarding it?

Upgrade to CAclubindia Pro. Subscribe Now!

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

28 November 2024 Correct. You cannot file B2B supplies of all three months in GSTR-1. You should use the IFF for the first two months and include the third month's B2B supplies in GSTR-1.

Pandy ji

Pandy ji (Querist)
Follow

28 November 2024 But there is no such option in IFF throuth which one can file HSN Summary of the supplies made during the month.
So my question is how can we ensure that the HSN summary is filed in GSTR 1 in accordance with GSTR 9?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

29 November 2024 You can edit auto-populated data from filed Form GSTR-1 and GSTR-3B in Form GSTR-9, except data in below mentioned tables:
Table no. 6A: Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)
Table no. 8A: ITC as per GSTR-2A (Table 3 & 5 thereof)
Table no. 9: Details of tax paid as declared in returns filed for the financial year (Except tax payable column).
But You can edit Table no. 17: HSN wise summary of Outward Supplies: To enter/ view HSN wise summary of outward supplies made during the financial year.