I have both B2B and B2C sales from 1st April 2021 to 30th June 2021. Do I need to show the sales made to B2C with HSN codes in coloumn 12 of GSTR1 or I have to only give details with HSN of B2B sales in colomn 12 of GSTR1? Pls advice!
arun lakhotia (3 Points)
07 July 2021I have both B2B and B2C sales from 1st April 2021 to 30th June 2021. Do I need to show the sales made to B2C with HSN codes in coloumn 12 of GSTR1 or I have to only give details with HSN of B2B sales in colomn 12 of GSTR1? Pls advice!
CA Altamush Zafar
(GST Consultant)
(15907 Points)
Replied 07 July 2021
arun lakhotia
(3 Points)
Replied 07 July 2021
My sales are about 70 lakh per year and since I am into retail trade I don't issue invoice with hsn codes to my customers who are basically consumers. 50℅ of my total sales are to these consumers. It would be very difficult for me to maintain record of hsn codes for these sales.
That's why I asked if it is mandatory for me to show HSN details of even B2C sales in HSN summary of gstr1 or can I just show B2B sales HSN summary in gstr1.
Pls suggest
CA Altamush Zafar
(GST Consultant)
(15907 Points)
Replied 07 July 2021
Not mandatory for you for b2c sales.
CMA Poornima Madhava
(CMA)
(13097 Points)
Replied 07 July 2021
It is not mandatory for you to disclose HSN code in GSTR1 in respect of B2C supplies.
Imthias ahamed Kormath
(910 Points)
Replied 08 July 2021
GST Live Certification Course (39th Batch) - April 2024 (Weekend Batch) (With Certificate)
"Live class on Python for Financial Analysis: Unlocking Efficiency in Accounting and Finance"
CAclubindia
