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Hsn summary in gstr 1

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narender tuteja

128 Points Posted on 03 June 2021

hsn summary in gstr 1 is is mandaryt

Replies (7)

Quick Summary

The mandatory inclusion of HSN Summary in GSTR-1 depends on your annual turnover. For businesses with an annual turnover exceeding 5 crore rupees, a 6-digit HSN code is required. If your turnover is 5 crore rupees or less, a 4-digit HSN code is sufficient. While HSN summary is optional for supplies to unregistered persons, a description is always mandatory.

CA Altamush Zafar

GST Consultant

10402 Points Posted on 03 June 2021

Yes it is mandatory...

RAJA P M

"Do the Right Thing...!!!"

77792 Points Posted on 03 June 2021

No... Not mandatory. It's based on turn over limit.

narender tuteja

128 Points Posted on 03 June 2021

Can u describe the turnover limit

CA Altamush Zafar

GST Consultant

10402 Points Posted on 03 June 2021

Even if HSN is not required then need to fill descripttion. Either of the detail is mandatory.

Shikha Patidar

27 Points Posted on 03 June 2021

Yes, HSN summary is mandatory in GSTR -1
AATO > 5 Cr. - 6 digit HSN code mandatory
AATO ≤ 5 Cr. - 4 digit HSN code mandatory

Supply to unregistered - HSN summary is optional