HSN code in GSTR 1 in 2021-22

The dealer is having turnover below 1.5 cr..All sales are B2B..hence opted for monthly GSTR1..Since 4 digit HSN code is mandatory in Invoice from 1 st April 2021..Whether HSN code is required to be given in GSTR 1 also in this case..
Replies (11)
Quick Summary
From April 1st, 2021, mentioning HSN codes in GSTR 1 is mandatory for businesses. For those with a turnover below ₹5 crore in the previous financial year, a 4-digit HSN code is required on B2B invoices and must also be included in GSTR 1 filings, specifically in Table 12.

Yes, 4-digit HSN code to be mentioned in GSTR1 too.
Yes it is mandatory
Yes, its mandatory to mention HSN code in Gstr1 from April onwards
Yes you are required to provide HSN Summary in table 12 of GSTR 1
Agreed
Yes it is mandatory

Yes it is required to enter HSN Code details in GSTR-1 from 1st April 2021

Please refer to the following notification

With effect from the 1st April, 2021, it has been made mandatory for a GST taxpayer, having turnover of more than Rs 5 crore in the preceding financial year, to furnish 6 digits HSN Code (Harmonized System of Nomenclature Code), or as the case may be, SAC (Service Accounting Code) on the invoices issued for supplies of taxable goods and services. A taxpayer having turnover of upto Rs 5 crore in the preceding financial year is required to mandatory furnish 4 digits HSN code on B2B invoices. Earlier, the requirement was 4 digits and 2 digits respectively. For more details, notification No. 78/2020-Central Tax, dated 15.10.2020 may be referred to (accessible at https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-79-central-tax-english-2020.pdf)

Yes in this case 4-digit HSN code should be mentioned in GSTR-1 as well

In the order it is not mentioned about GSTR-1 , everything said is w.r.t Invoice only

Yes HSN code is required to be provided in GSTR-1 filing

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
18 August 2026
CA Semi Qualifies

Goyanka and Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 04 September 2026
Accounts Executive

Hema Yashwanth & Associates

Chennai

B.Com

View Details
Company
ARTICLESHIP 17 August 2026
Article Assistant

K R Kiran Kumar & Associates

Bengaluru

CA Inter

View Details
Company
13 August 2026
Chartered Accountant (FP&A)

Client of Trellis Consulting

Gurgaon

CA

View Details
Company
ARTICLESHIP 26 August 2026
CA Article Assistant/CA Drop Out/Accounts Executive

PARV & Co.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 17 August 2026
Article Assistant

Jain Ankit and Co

Gurgaon

CA Inter

View Details
Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details
Company
27 August 2026
ACCOUNTANT

CHARUPREETI & CO

Noida

Graduate (Any)

View Details