HSN in gstr 9 turnover less than 5cr

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When filing GSTR 9 with a turnover under 5 crore rupees, HSN codes are mandatory for B2B supplies. For B2C supplies, reporting HSN codes is optional. However, it is recommended to include B2C HSN details to ensure your total turnover in GSTR 9 reconciles accurately.

uma sharma

uma sharma (Querist)
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27 December 2023 My turnover is rs 3lakh in which only 10k belongs to b2b supplies and rest is of b2c supplies . While filing gstr 9 i have to put hsn for b2b supplies only or for both the supplies.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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27 December 2023 HSN required only for b2b .

uma sharma

uma sharma (Querist)
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28 December 2023 Sir even if turnover is 3 cr . I have wrongly mentioned 3lakh

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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28 December 2023 Yes even in 3 crore turnover.

RAJA P M

RAJA P M (Expert)
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28 December 2023 HSN details required For 10k sales...

Aashok Kumar Sharma

Aashok Kumar Sharma

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20 January 2024 Is it necessary to provide HSN summary for B2C supply ?

T/O > Rs. 5 cr. – Mandatory to report HSN for all transactions. T/O < Rs.5 cr. – B2B is mandatory and B2C transactions are optional. However, to reconcile with total T/O as per GSTR-9 it is recommended to give HSN summary for B2C.

https://taxguru.in/goods-and-service-tax/headache-hsn-code-gst-taxpayers-gstr-9-fy-21-22.html

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