Hsn summary in gstr 2

This query is : Resolved

Deep Garg (Querist)
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05 November 2017 Respected Experts,

Please tell is it necessary every purchase item hsn summary is cumpulsory to filled by Firm. Like we have baught stationary from registered dealer and in this we baught pen pencil eraser stapler paper rims and other miscellaneous items and all have different hsn codes is it mandatary for us to fill hsn code of pencils pens and other stationary item to fill gstr 2. We have claimed itc on stationary and our turnover is above 1.5 crore. Please tell me if it is cumpolsury or not????

B Vinay Reddy

B Vinay Reddy (Expert)
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05 November 2017 Yes it is compulsory as CBEC also Clarified today through Official Twitter account refer below reply by CBEC

B Vinay Reddy

B Vinay Reddy (Expert)
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05 November 2017 GST@GoI @askGST_GoI Pl see instruction no. 16 below GSTR-1 and no. 14 below GSTR-2. Nikul Patel @ukanikul @askGST_GoI it's compulsory to put HSN code wise details in GSTR 2. 14.Reporting criteria of HSN will be same as reported in GSTR-1. Summary of supplies effected against a particular HSN code to be reported only in summary table. It will be optional for taxpayers having annual turnover uptoRs. 1.50 Cr but they need to provide information about description of goods. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above Rs. 1.50 Cr but uptoRs. 5.00 Cr and at four digits level for taxpayers having annual turnover above Rs. 5.00 Cr.

Udaya Chandran

Udaya Chandran (Expert)
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06 November 2017 Yes, it is necessary. But difficult to provide such details. But you can do one thing, you can accept those invoices as uploaded by the suppliers. I think the HSN summary will automatically be generated. You can provide the HSN details only to those unloaded invoices.

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