The HSN summary of outward supply and inward supply is not compulsory for filing of GSTR-9 for FY 22-23. The CBIC has issued a notification1 that states that the registered person shall have an option to not fill HSN summary for inward supplies in Table 18 of GSTR-9. The notification also states that for taxpayers having annual turnover in the preceding financial year up to Rs. 5 crore, it is optional to report HSN summary of outward supplies in Table 17 of GSTR-9. However, for taxpayers having annual turnover in the preceding financial year above Rs. 5 crore, it is mandatory to report HSN summary of outward supplies in Table 17 of GSTR-9 at 6 digits level for all transactions
Taxpayers with a turnover above Rs. 5 crores must report HSN codes at a 6-digit level.
Turnover up to Rs. 5 crores, reporting is required at a 4-digit level for (B2B) supplies. This reporting is done in Table 17 of the GSTR-9 form, summarizing outward supplies.
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