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Is HSN wise summary mandatory in GSTR 1?

Hardik (Professional) (918 Points)

21 October 2019

Is it mandatory to disclose HSN wise summary in GSTR 1 for registered persons having turnover upto 1.5 cr ?

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9 Replies

Deepak Gupta (CA Student) (15922 Points)
Replied 21 October 2019

NO.

Minimum digit required to be mentioned in the tax invoice and consequently to be reported is as follows:

1. Up to 1.5 crore annual turnover - Nil digit

2. More than 1.5 crore and up to 5 crores annual turnover - 2 digit

3. More than 5 crores annual turnover - 4 digit

Satya N Dharani (Finance Professional) (491 Points)
Replied 21 October 2019

Not mandatory for whose Turnover is below 1.5 CR, mandatory for turnover exceeding Rs.1.5 CR

JACK B (Sr.executive) (56 Points)
Replied 21 October 2019

turnover not exceeding 1.5 cr then can i skip hsn summary wise box in gstr 1>

Satya N Dharani (Finance Professional) (491 Points)
Replied 22 October 2019

dear Mr.Jack b, Then, no problem.

Prince Grover (444 Points)
Replied 09 April 2020

No, it is not mandatory for a person for a person having turnover less than 1.5 crore.

M Venkat (CA finalist) (456 Points)
Replied 01 February 2021

If turnover exceeds 1.5cr and if we have not disclose HSN wise summary, then what are its consequences?

Bhavika Kothari (CA) (1258 Points)
Replied 07 February 2021

No it is not mandatory to upload HSN details if your turnover is less than 1.5 crore

Ayushi Arora (298 Points)
Replied 27 February 2021

HSN wise summary reporting is mandated in GSTR-1 and GSTR-2, with the exception that where HSN is not available, a descripttion of goods & services can be provided.

But the turnover below 1.5 crore does not need HSN details to be included.

Abhinav Jain (29 Points)
Replied 10 May 2021

HELLO FRIENDS I FILED GSTR-1 OF APRIL 2021 WITHOUT DISCLOSING HSN SUMMARY. WILL I BE PENALISED. IF YES, THEN HOW MUCH. OR IS THERE ANY WAY TO RECTIFY THE GSTR-1.