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HSN WISE summary in GSTR 9 COLUMN 17 AND 18

19 June 2019

2 digits HSN Summary for turnover from 1.5 to 5.cr and 4 digit HSN reporting is compulsory for turnover above 5.cr
My client is in jewellery business above 5.cr turnover

When i am trying to fill column 17 and 18 of GSTR 9 it is taking 8 digits HSN

My problem is my client is having sales of diffrent items in same group of HSN for example he deals in items mentioned in 71131190, 71131120, 71131130, 71131920, 71131930 and my client has maintained record only for 4 digit HSN summary as all his sales comes under 7113 only but in GSTR9 it is asking us to select HSN in 8 digit level

My question is can i select any one HSN in list of 7113 and show all sales in that column

Thanks in advance

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5 Replies

Sanjeev Pareek (Manager Accounts) (24 Points)
Replied 29 July 2019

We are also facing same problem. 4 digit HSN are not available there in GSTR-9.

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CA Premanshu Jaiswal (GST & Indirect Taxes Enthusiast) (490 Points)
Replied 29 July 2019

So far as the GST Rate under one 8 digit HSN vs the other does not differ you can still put the same under one head and declare. In case you face any query later, you may be able to support the same with the actual descripttion in the Sales Register. As far as there is no tax rate change the revenue shall not query or cross check the same

1 Like

CA Premanshu Jaiswal (GST & Indirect Taxes Enthusiast) (490 Points)
Replied 29 July 2019

Try and fill the details directly @ GST portal - 4 digit details are accepted auto search option is on when you type 2 digits

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Sanjeev Pareek (Manager Accounts) (24 Points)
Replied 03 August 2019

No 4 digit HSN not available instead list of all eight digit HSN, starting with your punched 4-digit, appear for selection. I also tried offline utility where 4-digit HSN sheet successfully validated but JSON so generated shows 'schema validation faliure' while you try to upload.

CA Premanshu Jaiswal (GST & Indirect Taxes Enthusiast) (490 Points)
Replied 05 August 2019

Then work out as per earlier reply. Govt. has clarified vide press release dated 03.07.2019, that such declaration in GSTR9 is for information purpose only and no adverse findings or proceedings shall be intiated basis mis-declaration under the said annexure.