Prem Kewalramani (292 Points)
08 May 2021
CMA Poornima Madhava
(CMA)
(13112 Points)
Replied 08 May 2021
RENU SHARMA
(1388 Points)
Replied 08 May 2021
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 09 May 2021
Bhavika Kothari
(CA)
(1258 Points)
Replied 14 May 2021
Yes it is required to enter HSN Code details in GSTR-1 from 1st April 2021
Ravinder Singh
(Direct & Indirect Taxation professional)
(110 Points)
Replied 15 May 2021
Please refer to the following notification
With effect from the 1st April, 2021, it has been made mandatory for a GST taxpayer, having turnover of more than Rs 5 crore in the preceding financial year, to furnish 6 digits HSN Code (Harmonized System of Nomenclature Code), or as the case may be, SAC (Service Accounting Code) on the invoices issued for supplies of taxable goods and services. A taxpayer having turnover of upto Rs 5 crore in the preceding financial year is required to mandatory furnish 4 digits HSN code on B2B invoices. Earlier, the requirement was 4 digits and 2 digits respectively. For more details, notification No. 78/2020-Central Tax, dated 15.10.2020 may be referred to (accessible at https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-79-central-tax-english-2020.pdf)
Bhavika Kothari
(CA)
(1258 Points)
Replied 21 May 2021
Yes in this case 4-digit HSN code should be mentioned in GSTR-1 as well
Mayank vora
(2 Points)
Replied 09 August 2021
In the order it is not mentioned about GSTR-1 , everything said is w.r.t Invoice only
Bhavika Kothari
(CA)
(1258 Points)
Replied 16 August 2021
Yes HSN code is required to be provided in GSTR-1 filing
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