student
350 Points
Joined November 2007
FORM GSTR-1, in the Instructions, after serial number 17, the following instruction shall be inserted, namely:- “18. It will be mandatory to specify the number of digits of HSN code for goods or services that a class of registered persons shall be required to mention as may be specified in the notification issued from time to time under proviso to rule 46 of the said rules.
As per Section 125 if the tax payer is not follow the amendments , they are liable to pay PENALTY of Rs.25,000/0 under CGST and Rs.25,000/- under SGST and Rs.50,000/- under IGST for each mistake under CGST Act,2017.
Refer Notification No. Notification No. 82/2020 – Central Tax