https://www.taxtmi.com/forum/issue?id=117230 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. en-us Tue, 18 May 2021 12:30:59 +0530 Thu, 23 Jan 2025 15:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117230 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. Discussion-Forum GST Tue, 18 May 2021 12:30:59 +0530 https://www.taxtmi.com/forum/issue?id=117230