is it mandatory to fill HSN wise SUMMARY for outward and inward supply in GSt annual return? Our turnover is above 5 crores.
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HSN summary in Annual return
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It is mandatory to fill HSN wise details but govt. give relaxation for F.Y. 17-18/18-19 for not filling these details.
Is there any order or circular regarding this relaxation?
Yes, Press release by Department https://www.cbic.gov.in/resources//htdocs-cbec/press-release/Press-release-on-Annual-Return-GST-141119.pdf
yes, Notification No:- 56/2019- Central tax dated 14.11.2019
not required at all now
HSN Summary field in the Annual Return has been made "OPTIONAL" for FY 2017-18 and FY 2018-19.
As per Notification 56/2019CT it's optional only in case of Inward supply .
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