GSTR 9 asks for the HSN details of inwards. Is it compulsory to provide that data since many assessees might not have such details?
Thank you.
GSTR 9 asks for the HSN details of inwards. Is it compulsory to provide that data since many assessees might not have such details?
Thank you.
Yes it is mandatory, although relaxation provided in the Instructions (serial 17 & 18) to GSTR-9: It may be noted that the inward 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.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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