GST HSN WISE SUMMERY QUERY

This discussion clarifies queries regarding the HSN-wise summary in GSTR 9, specifically Table 17 for outward supplies. It confirms that Table 17 should align with turnover from Tables 5N, 10, and 11. The advice is to include supplies declared between April and September of the subsequent financial year for HSN summary purposes. Relevant guidance can be found in Notification 74/2018 CT and CGST Rules, though reporting HSN summary in Table 17 is optional for FY 2019-20 as per Notification 79/2020 CT.