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GSTR-9 TABLE 18 HSN FOR INWARD SUPPLIES

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Shoeb Hasan

81 Points Posted on 03 December 2020

Turnover is 22234452.00
fy 2018-19

is it mandatory to fill table 18 in annual return.?

please tell

Replies (2)

Quick Summary

This discussion clarifies the requirement for filling Table 18 (HSN for inward supplies) in the GSTR-9 annual return. For financial years 2017-18 and 2018-19, taxpayers have the option not to fill this table. This update was introduced via Notification No. 56/2019 – Central Tax.

APURBA CHATTERJEE

QUALIFIED CHARTERED ACCOUNTANT

613 Points Posted on 03 December 2020

As per the Notification No. 56/2019 – Central Tax dated 14th November, 2019

Against serial number 17 & 18 of GSTR 9, after the words “value of inward supplies.”, the words, letters and figures “For FY 2017-18 and 2018- 19, the registered person shall have an option to not fill this table.” shall be inserted;