HSN Code: Unregistered Persons, Goods and Services Tax - GST

[Prem Gomathy]

If the turnover of X is less than ₹ 5 Crore in the last financial year, does he have to quote HSN code in supply made to unregistered persons?

Can someone guide in the light of Notification 78/2020?

Posts / Replies

[KASTURI SETHI]

Not required.

You have not mentioned your product. So also go through Notification No. 90/2020-C.T., dated 1-12-2020 amending Notification No.12/17- CT dated 28.6.17

[Prem Gomathy]

Dear Kasturi Sir,

1. Party is a clinic/dispensary providing predominantly In-Patient labour room services(IP) and Outpatient (OP) services. Total turnover including exempt IP supply is under ₹ 5cr and 95% of the invoices are B2C invoices.
2. As the party is not required to show HSN on B2C invoices, is it required to show HSN Codes in GSTR-1 for B2C Supplies? What is not shown on the invoice shouldnt be asked to be shown on GSTR-1 return right? Is that approach acceptable?

Thank You

[KASTURI SETHI]

Dear Sh.Prem Gomathy Ji,

I agree with your views expressed at serial no. 2 dated 29.8.21 above.