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HSN IN GSTR1 FOR B2C

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Chetan Hathi

11 Points Posted on 22 May 2021

pl tell.me.that if i am the retailer and there is no tax invoice generated by me than Hsn Summary is compulsory and my total tourn over is less than 20 lakhs

Replies (4)

Quick Summary

This discussion clarifies the requirement for HSN summaries in GSTR1 for B2C (Business to Consumer) transactions, particularly for retailers. It addresses whether HSN details are compulsory for sales below 20 lakhs turnover, especially when tax invoices aren't generated and a bill of supply is used instead. The general consensus is that HSN is not mandatory for B2C sales in GSTR1, though tax invoices are typically required.

CA. Sourav Sarkar

Chartered Accountant

24588 Points Posted on 22 May 2021

Not required

APURBA CHATTERJEE

QUALIFIED CHARTERED ACCOUNTANT

613 Points Posted on 22 May 2021

Assessee need to fill HSN details on the basis of sales made in a particular month, so if sales are not there, then why he will put HSN details in GSTR 1

HARISH PATEL

PROPRIETOR

41 Points Posted on 26 May 2021

still confusion is there I am retailer and no tax invoice but supply is going on by bill of supply then what ?

CMA Poornima Madhava

CMA

13117 Points Posted on 26 May 2021

Originally posted by : Chetan Hathi
	pl tell.me.that if i am the retailer and there is no tax invoice generated by me than Hsn Summary is compulsory and my total tourn over is less than 20 lakhs