No HSN Code upto Gross Turnover 1.5 Crore

Jitender Singh Rawat (Advocate) (78 Points)

10 August 2017  
Hello,

My query is in regard to the decription of HSN summary in GSTR 1 Return who have their turnover upto 1.5 Crore.

Government has notified that no HSN code is required on bills who has their turnover upto 1.5 Crore on bills. But when in comes to updation of HSN summary in GSTR 1 return, the same is required or not as the GSTR 1 return completes when you also fill the HSN summary along with the outward supply?

If an accountant has asked the businessman not to quote the HSN on bills and he deals in different taxable goods Under GST, later he need to check the bills again to quote the same on HSN summary in GSTR 1 return. This is totally a mess as it is like again to recall the HSN codes if already the sales entries has been passed while neglecting the HSN details.


Please clarify is it like not to quote the HSN code in HSN summary in the GSTR 1 who has a turnover upto 1.5 Crore.

Thanks