HSN requirement under GST

Bhavik (1 Points)

01 October 2021  

as per rule 8(1) at the time of registration of application HSN require by the the form (in table 18 Details of the Goods supplied by the Business and 19  Details of Services supplied by the Business) as top 5 we should provided. 

we have registered under HSN 5509,5205 and 5402 at the time of registration application (which is shown under Dealing In Goods and Services) and now in 2020-2021 also we start manufacturing goods belonging to HSN 5408. We applied for a refund under inverted structure for 2020 2021. department issue of SCN on rejection of whole amount of refund on the basis that as you are not registered under HSN 5408 you are not eligible to claim a refund and reject the refund order.

all documents like invoice, e waybill, delivery challan and gstr 1 return and all other documents prescribe the HSN 5408 without fail.(annual turnover not exceed 1.5 cr during any financial year).

view of department correct or not. 

as per my view at the time of filling registration application we only provide informative purpose all such HSN. is there any provision for the same in  act ?