HSN CODE SUMMARY IN GSTR1

[KERAGODEGOPALARAO ANANTHARAO]

Dear Sir,

For the month of April and May 2021 HSN CODE is not uploaded in GSTR-1 summary. What is repurcussions. Any out go sir

[KASTURI SETHI]

Nothing untoward is going to happen. These are trivial matters. Pl.ensure that invoices must bear HSN Code. I have also not mentioned HSN Code in GSTR 1 summary in the returns of my clients.

The Common Portal System should not accept the return without HSN summary.

[DR.MARIAPPAN GOVINDARAJAN]

Dear Sethi sir,

Non mentioning HSN Code is no problem at all?

[KASTURI SETHI]

DR.MARIAPPAN GOVINDARAJAN Ji,

Sir, Rules are framed to be followed and NOT to be flouted like anything. What I want to say that the department should make uploading of HSN summary in GSTR-1 mandatory in the software of Common Portal itself.

The Common Portal should not allow the return-filer to proceed ahead without uploading HSN summary as it happens in filing Income Tax returns. Software should be amended accordingly. If Common Portal accepts the return without uploading HSN summary, the assessee should not be penalised for such procedural lapse.

[Shilpi Jain]

In case you are really worried about missing this, make an intimation to the department that this was missed due to error and since the returns cannot be revised we are intimating the details to you.

Also when you file GSTR-9 you can disclose this data for the whole year. This should suffice.

[KERAGODEGOPALARAO ANANTHARAO]

THANK YOU SOMUCH SIRS AND MADAM

[ABHISHEK TRIPATHI]

Dear Sir,

WHETHER HSN CODE IN GSTR-1 IS MANDATORY?

Article here.

AI Summary

HSN code in GSTR 1 may be omitted in portal summary; ensure invoices show HSN and disclose in annual return. Non inclusion of the HSN Code in the GSTR 1 summary is a procedural omission; invoices must still bear the HSN Code and the portal may accept returns without the summary. Taxpayers are advised to notify the department of the omission and disclose HSN details in the annual return (GSTR 9); software should ideally make HSN summary mandatory to prevent future lapses.