TaxTMI 
TaxTMI 
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
HSN CODE SUMMARY IN GSTR1
19 Jul 2021 
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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. (AI Summary)
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. (AI Summary)