CA Practice
174 Points
Posted on 26 October 2017
in my opinion the law does not specifies whether to fill that schedule while filing GSTR 2 but if you notice you can fill that schedule without mentioning HSN code, hence i feel it is mandatory to fill hsn wise summary schedule either you mention hsn code or you fill discripttion but i would suggest you put hsn code as it will save you time.
eg-
1 hsn will have more than 1 products means - only one entry you have to put
but
if 5 products have same hsn and u decide to put discripttion instead of hsn then you would have to enter 5 different entries.