Need clarification on providing of HSN summary data

For the financial year (FY) 2019-20, providing the HSN-wise summary in GSTR-9 (Tables 17 and 18) was optional.

The government provided relaxations for GSTR-9 filings for several years, including FY 2019-20, allowing taxpayers the choice not to fill in the details for HSN-wise summaries of both outward and inward supplies.

Key Summary Points:

• FY 2019-20 Status: Providing HSN-wise summary data was optional.

• When did it become mandatory? It became mandatory to report HSN-wise summary for outward supplies (Table 17) starting from FY 2021-22 (per Notification No. 14/2022 – Central Tax).

• Current Requirement (from FY 2021-22 onwards):

  • Turnover above ₹5 Crore: Reporting HSN codes at the 6-digit level is mandatory.

  • Turnover up to ₹5 Crore: Reporting HSN codes at the 4-digit level is mandatory for B2B supplies.

• Table 18 (Inward Supplies): Even in later years, providing an HSN-wise summary for inward supplies remains optional.

HSN Summary in GSTR-9 Requirement

This video provides a clear explanation of the transition from optional to mandatory HSN reporting in GSTR-9.