Filing of HSN wise summary in GSTR1

Page no : 2

Bablu Kumar Jha (Accounts Manager) (266 Points)
Replied 04 January 2018

In GSTR 1, TABLE No. 12 - HSN-wise summary of outward supplies - HSN Code Does not required if GTO not more than 2cr.

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Divakar (Student CA Final ) (11857 Points)
Replied 04 January 2018

Can any one tell either circular or notification no or section or rules no or any clarification by GST DEPARTMENT regarding HSN summary is not mandatory in case of turnover less 1.5 crore.... And if turnover more than 1.5 crore and hsn summary is not provided what is consequences.... As i am unable to find

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 04 January 2018

put SAC

DESCRIPTION :: BLANK

UQC :: OTHERS

Q :: 0

Mondira Saha (GST) (3925 Points)
Replied 04 January 2018

divakar ji go to help section from gst official site (gst.gov.in) ... and see how to file gstr 1 where this is mentioned .... that this column is mendetory if turnover 1.5 cr above

1 Like

Divakar (Student CA Final ) (11857 Points)
Replied 04 January 2018

Hmm... Thanx @ Mondira ji... There is prescribed to provide hsn summary in case of more than 1.5 crore turnover... As i know this but unable to find anywhere... And what is the consequences if anyone is not providing hsn?? Can u plz tell if know

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Mondira Saha (GST) (3925 Points)
Replied 04 January 2018

no circular on it .. but we have great hope that till march 2018 gov take no action on these type of consequences ... cause this is a comman mistake in gst like HSN details wrong select return period quaterly/monthly

Divakar (Student CA Final ) (11857 Points)
Replied 04 January 2018

I am provide details of hsn summary in all gstr1 irrespective of turnover... Just for knowledge purposes want to know what is the consequences if anyone not providing... Government will not take any action till March 18...