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HSN Code requirement

Prof Suhasini (1732 Points)

10 December 2022

Is HSN code mandatory for GSTR-9 of FY-2021-22 ?

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10 Replies

Eswar Reddy S (CFO- at NHTF) (58275 Points)
Replied 10 December 2022

Upto 5 Crores it is not required

7 Like

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Prof Suhasini (1732 Points)
Replied 10 December 2022

But the website is not allowing to file Annual return

7 Like

Predhyumnan C S (2 Points)
Replied 10 December 2022

Yes.Exemption is allowed if there is only b2c sqles

prasad Nilugal ( GST Practitioner & Accounts ) (14811 Points)
Replied 10 December 2022

HSN mandatory in GSTR9 .

3 Like

Eswar Reddy S (CFO- at NHTF) (58275 Points)
Replied 10 December 2022

If you are rendering a single service then enter the total taxable value of gross receipts under a single HSN code and file GSTR-9.

Else you may get problem at final stage of filing

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shyam (Executive) (74 Points)
Replied 10 December 2022

HSN is mandatory for sales

1 Like

Eswar Reddy S (CFO- at NHTF) (58275 Points)
Replied 10 December 2022

But for FY-2021-22 it is mandatory upto 5 Crore turnover

7 Like

Prof Suhasini (1732 Points)
Replied 11 December 2022

But unable to file GSTR-9

1 Like

Eswar Reddy S (CFO- at NHTF) (58275 Points)
Replied 11 December 2022

Try again

3 Like

CA Yash Shah (Partner Designate) (1317 Points)
Replied 12 December 2022

Table 17 of GSTR 9 which talks about HSN Summary for outward supplies is mandatory to be filled in. For T/O in preceding year less than 5 crores, 4 digit to be mentioned. For T/O in preceding year more than 5 crores, 6 digits to be mentioned.