Is SAC reporting mandatory only on invoices or GSTR-1 as well for those with turnover less than 1.5?

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In the news reports I have seen, it is being said that it is now mandatory to mention HSN/SAC on invoices for those having a turnover below 5 crore. But they are silent on mentioning them on the GSTR-1 as previously it was not mandatory for those below 1.5 crore turrnover.

Has anyone seen the actual notification and does it say anything about mentioning that on GSTR-1? I could only find the ones which mention it about invoices but not on GSTR-1.

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You can refer the notification 78/2020
Originally posted by : RENU SHARMA
You can refer the notification 78/2020

 

I have checked the notification and it only talks about invoices and not GSTR-1. It is amending the original notification of 2017, which said "...shall mention the digits of Harmonised System of Nomenclature (HSN) Codes, as specified in the corresponding entry in column (3) of the said Table, in a tax invoice issued by him under the said rules."

I still can't find anything about mentioning them in GSTR-1.

 


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