Is HSN Summary compulsory for GSTR-9 filing for FY 22-23

3033 views 5 replies

Whether HSN summary of outward supply and inward supply is compulsory for filing of GSTR-9 for FY 22-23

 

Thank You

Replies (5)
Yes it's required.
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

Thank you for the reply

Notification number please

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.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Related Topics
Loading
Company
ARTICLESHIP 27 May 2026
CA Article Trainee

Rahul Dang & Associates-Chartered Accountants

Pune

CA Inter

View Details
Company
01 June 2026
Audit, Taxation & Compliance Executive

R P S K & Associates

Nashik

CA Inter

View Details
Company
20 June 2026
Assistant Accounts Manager

Fintax Professionals

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 04 June 2026
Article

Rakhecha & Co.

New Delhi

CA Inter

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
ARTICLESHIP 28 May 2026
Accounts, Audit & Compliance Executive

Shyam Joshi & Associates

Pune

B.Com

View Details
Company
Featured 26 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
24 May 2026
Accounts & Tax Executive

PARAS KHURANA AND CO

New Delhi

B.Com

View Details