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Hsn summary

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(Querist)
10 August 2019 Please anyone suggest to me about query in GST Audit cases declared inward supply HSN wise Summary?
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CA Anita Bhadra

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CA Anita Bhadra (Expert)
11 August 2019 Table 18 of GSTR 9 : - HSN summary details are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies.

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