HSN code in GSTR 1 in 2021-22

526 views 11 replies
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)
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
ARTICLESHIP 18 June 2026
Article Assistance

RB KESHRI & CO.

Mumbai

CA Inter

View Details
Company
19 June 2026
Accounts Executive

Getfive Advisors Pvt. Ltd.

Ahmedabad

CA Inter

View Details
Company
29 June 2026
Accountant (Finance & Compliance)

TRIEYEZ

Kolkata

CA

View Details
Company
20 June 2026
Chartered Accountant

ANV & Company

New Delhi

CA

View Details
Company
29 June 2026
ACCOUNTANT

SANDEEP AASHISH & CO

Araria

B.Com

View Details
Company
ARTICLESHIP 30 June 2026
2 posts Article assistant and Articleship completed students

Chirag N Shah & Associates

Mumbai

CA Inter

View Details
Company
25 June 2026
AUDIT MANAGER

JDAS & ASSOCIATES

New Delhi

CA

View Details
Company
ARTICLESHIP 20 June 2026
Articleship

RB KESHRI & CO

Mumbai

B.Com

View Details