https://www.taxtmi.com/forum/issue?id=119836 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. en-us Mon, 07 Apr 2025 18:40:22 +0530 Sat, 12 Apr 2025 09:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119836 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. Discussion-Forum GST Mon, 07 Apr 2025 18:40:22 +0530 https://www.taxtmi.com/forum/issue?id=119836