1 Replies
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 06 July 2017
GST Rules
Instructions –
16. Summary of supplies effected against a particular HSN code to be reported only
in summary table. It will be optional for taxpayers having annual turnover upto
Rs. 1.50 Cr but they need to provide information about descripttion of goods.
17. It will be mandatory to report HSN code at two digits level for taxpayers having
annual turnover in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr
and at four digits level for taxpayers having annual turnover above Rs. 5.00 Cr.
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