TaxTMI 
TaxTMI 
Is it necessary to fill the HSN summary table for service providers in GSTR-1 as well? if turnover is less than 5 crores?
HSN summary needed for service?
07 Apr 2025 
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HSN summary requirement: service providers must disclose HSN details in GSTR 1, with digit rules and limited exemptions for smaller turnovers.
The document explains the HSN summary requirement in Table 12 of GSTR 1: HSN codes must be disclosed for services, with the number of digits to report varying by turnover band and subject to the notification implemented in early 2025. The obligation to fill the HSN summary for outward supplies depends on the registered person's aggregate turnover in the preceding financial year; an exception applies to supplies made to unregistered persons by registered persons below the turnover threshold. Clarification was also made that the discussion concerns reporting obligations, not tax rate determination for exports of services. (AI Summary)
The document explains the HSN summary requirement in Table 12 of GSTR 1: HSN codes must be disclosed for services, with the number of digits to report varying by turnover band and subject to the notification implemented in early 2025. The obligation to fill the HSN summary for outward supplies depends on the registered person's aggregate turnover in the preceding financial year; an exception applies to supplies made to unregistered persons by registered persons below the turnover threshold. Clarification was also made that the discussion concerns reporting obligations, not tax rate determination for exports of services. (AI Summary)