HSN summary needed for service?, Goods and Services Tax - GST

[Shan S]

Is it necessary to fill the HSN summary table for service providers in GSTR-1 as well? if turnover is less than 5 crores?

Posts / Replies

[Sadanand Bulbule]

Notification No.78/2020 – Central Tax New Delhi, the 15th October, 2020

HSN codes in Table 12 of GSTR-1 & 1A is being implemented since February 2025 subject to the terms of above notification.

[Shilpi Jain]

HSN is required to be disclosed. Only that the number of digits to disclose for HSN varies based on turnover limit. 4 digits/6 digits.

[KASTURI SETHI]

   As per Notification No.78/20-CT, if turnover in the previous financial year is below Rs. 5 crores, HSN summary for outward supply is not required to filled in.

[Shan S]

if it has been filled for export of service both the tax rate and igst will be 0 ?

[KASTURI SETHI]

The issue involved is not of rate of tax but  of aggregate turnover during the preceding financial year for mentioning HSN summary for outward supplies.

[KASTURI SETHI]

Rectification to my reply  at serial no.3 above. 

HSN summary  for outward supply is mandatory. It is not mandatory if supply is made to unregistered person by a registered person having turnover up to Rs.5 crores.

Thus my reply stands corrected.

[KASTURI SETHI]

Inconvenience caused is regretted.