TaxTMI 
TaxTMI 
TaxTMI 
Table 17 of GSTR-9 requires the taxpayer to furnish the information of HSN summary on outward supplies. And Table 18 requires the information of HSN on inward supplies. In these tables the information regarding HSN, UQC, Total Quantity, Taxable Value, Rate of Tax, Central Tax, State Tax / UT Tax, Integrated Tax, Cess is required to be furnished.
Below is the table 17 and 18 for ready reference.
| 17 | HSN Wise Summary of outward supplies | |||||||
| HSN Code | UQC | Total Quantity | Taxable Value | Rate of Tax | Central Tax | State Tax/ UT Tax | Integrated Tax | Cess |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| 18 | HSN Wise Summary of Inward supplies | |||||||
| HSN Code | UQC | Total Quantity | Taxable Value | Rate of Tax | Central Tax | State Tax/ UT Tax | Integrated Tax | Cess |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
In order to ease taxpayer in filing of annual return return for the F.Y. 2020-21, both the above mentioned tables are made optional. It is great relief to the taxpayer. Taxpayer may skip the submission of information in these tables.
In Form GSTR-1 at Table 12 the tax payer is filing HSN summary of outward supply on monthly or quarterly basis. So, a taxpayer is already having the information of HSN on outward supplies. So, if a taxpayer want to furnish the detail then he may furnish the same.
As regard HSN of inward supplies it would be difficult to furnish the information as the taxpayer is not maintaining the said detail as it is not required to be furnished in any GST return. So the taxpayer may avail the optional facility and skip the table.
For past years i.e. for F.Y. 2017-18, 2018-19 and for 2019-20 both the aforesaid tables was made optional for filing.
But, for next year the said table may not be kept optional. It may be mandatory. So the taxpayer should be having the information and for that the practice of maintaining the said details especially HSN on inward supply should be made. Necessary facility to be made in Accounting Software so that the report can be extracted at the year end i.e. while filing GST Annual Return.
As for now, we need to look the due date to file GST Annual Return in GSTR-9 and GSTR-9C for F.Y. 2020-21, the due date of which is 31st December, 2021. In all just six (6) days are left. Time is very less so we need to speed up the work and file the return on or before the due date.