Reporting of HSN wise summary of Outward Supply liable to RCM

[Shyam Naik]

Dear All,

Whether HSN wise summary of Outward supply liable to Reverse charge is to be reported in Table 17 of GSTR-9?

Thanks & Regards,

Shyam

[Ganeshan Kalyani]

In my view, yes.

AI Summary

HSN wise summary of outward supplies liable to reverse charge must be reported in the annual GSTR-9 return. An HSN-wise summary of outward supplies liable to reverse charge is to be reported in the specified table of the annual return (GSTR-9), reflecting the reporting obligation for outward supplies attracting reverse charge in the reconciliation/annual reporting context.