GSTR1 HSN Summary from 01-04-2021

[Bharat Cholleti]

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.

AI Summary

HSN summary requirement in GSTR 1: obligation depends on return table, GSTR 1 instructions and Rule 59 interpretation.
Whether furnishing an HSN-wise summary in FORM GSTR-1 is mandatory turns on the interplay between the GSTR-1 form instructions (which include a pre-existing Table 12 for HSN-wise outward supplies and an amendment making HSN-digit specification mandatory for classes of persons) and the requirements of Rule 59 describing invoice-wise details; because Table 12 is separate from invoice-wise tables, interpretation determines whether completing Table 12 is statutorily required, and practical compliance may depend on portal acceptance or choosing to fill the table to avoid disputes.