TaxTMI 
TaxTMI 
TaxTMI 
HSN summary needed for service?
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....SN summary needed for service?<br> Query (Issue) Started By: - Shan S Dated:- 7-4-2025 Last Reply Date:- 12-4-2025 Goods and Services Tax - GST<br>Got 7 Replies<br>GST<br>Is it necessary to fill the HSN summary table for service providers in GSTR-1 as well? if turnover is less than 5 crores? Reply By Sadanand Bulbule: The Reply: Notification No.78/2020 - Central Tax New Delhi, the 15th October, ....
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....2020 HSN codes in Table 12 of GSTR-1 & 1A is being implemented since February 2025 subject to the terms of above notification. Reply By Shilpi Jain: The Reply: HSN is required to be disclosed. Only that the number of digits to disclose for HSN varies based on turnover limit. 4 digits/6 digits. Reply By KASTURI SETHI: The Reply: As per Notification No.78/20-CT, if turnover in the ....
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....previous financial year is below Rs. 5 crores, HSN summary for outward supply is not required to filled in. Reply By Shan S: The Reply: if it has been filled for export of service both the tax rate and igst will be 0 ? Reply By KASTURI SETHI: The Reply: The issue involved is not of rate of tax but of aggregate turnover during the preceding financial year for mentioning HSN summary for ou....
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....tward supplies. Reply By KASTURI SETHI: The Reply: Rectification to my reply at serial no.3 above. HSN summary for outward supply is mandatory. It is not mandatory if supply is made to unregistered person by a registered person having turnover up to Rs.5 crores. Thus my reply stands corrected. Reply By KASTURI SETHI: The Reply: Inconvenience caused is regretted.<br> Discuss....
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