Dear sir,
Most of the persons are saying that from 1st April 2021 HSN summary is mandatory in GSTR-1. I Want to know that which section,rule,notification,circular says about it. Neither rule 59 nor notification No.12/2017,78/2020 says about HSN Summary in GSTR-1.
42nd GST Council Meeting says separate notification will be issued about reporting of HSN summary in GSTR-1, but no specific notification has been issued after this meeting. only NNo.78/2020 issued that talks about HSN in invoices. Please post your opinion to clear my confusion on this issue.
HSN Codes Mandatory in GSTR-1 from April 2021: Clarifications and Compliance Tips for Businesses A discussion on a forum addresses the confusion regarding the mandatory inclusion of HSN codes in GSTR-1 from April 1, 2021. The original query points out the lack of specific notifications mandating this requirement. Responses clarify that Table 12 of GSTR-1 requires HSN-wise summaries, with stipulations from the 42nd GST Council Meeting for different turnover categories. One participant notes that if the system accepts GSTR-1 without HSN, it may not be an issue, while another highlights a notification making HSN codes mandatory, suggesting compliance to avoid disputes. The conversation reflects differing interpretations of the rules. (AI Summary)
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