Advisory on HSN and GSTR-1 Filing
26/08/2021
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GSTR-1
Harmonised System of Nomenclature (HSN) Code of Goods and Services supplied by them on raising of tax invoices, with effect from 1st April, 2021 on the below mentioned lines.
| S.No | Aggregate Turnover in the preceding Financial Year | Number of Digits of HSN Code to be reported in GSTR-1 |
| 1 | Upto Rs. 5 crores | 4 |
| 2 | Above Rs. 5 crores | 6 |
- It has been reported by few taxpayers that HSN used by them for reporting in GSTR-1 is not available in the table 12 HSN drop-down. They have further stated that they are facing issues in adding the required HSN details in table -12 and filing of statement of outward supplies in form GSTR-1 of July 2021. Further, in some JSON files, the HSN field is coming as blank from the offline tool, along with other errors as mentioned below:-
1)Processed with Error, In Progress or Received but pending
2)Duplicate Invoice Number found in payload please correct
- To view the detailed advisory on the action to be taken by the taxpayers to resolve above issues, click on: https://tutorial.gst.gov.in/downloads/news/advisoryonhsnandgstr1.pdf
Thanking you ,
Team GSTN
