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HSN Summary in GSTR-9

anand dilip bagade (PROPRIETOR) (96 Points)

30 November 2023

Need clarification on HSN summary of GSTR-9

1. Whether we need to enter RCM sales in HSN Summary, if yes, then what shall be rate of tax.

2. Whether we have to enter NIL Rated Supply in HSN Summary, if yes then what shall be rate of tax

3. Whether we have to enter Exempted Supply in HSN Summary

Thank You

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2 Replies

Money Money (383 Points)
Replied 30 November 2023

Yes, you need to enter RCM sales in HSN summary of GSTR-9. The rate of tax shall be the same as applicable for the supply under reverse charge mechanism. For example, if you have purchased goods or services from an unregistered supplier and paid GST under RCM at 18%, then you should report the same HSN code and tax rate in table 17 of GSTR-91.
Yes, you have to enter NIL rated supply in HSN summary of GSTR-9. The rate of tax shall be 0% for NIL rated supplies. You should report the HSN code and taxable value of NIL rated supplies in table 17 of GSTR-9 and leave the tax amount columns blank2.
Yes, you have to enter exempted supply in HSN summary of GSTR-9. The rate of tax shall be 0% for exempted supplies. You should report the HSN code and taxable value of exempted supplies in table 17 of GSTR-9 and leave the tax amount columns blank2. Alternatively, you can report a single consolidated figure under “exempted” supplies in table 5D of GSTR-9.