Advisory on reporting of HSN and filling of GSTR-1
by ReinHeads Team | Aug 28, 2021
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Advisory on reporting of HSN and filling of GSTR-1
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The Goods and Service Tax Network (‘GSTN’) vide Advisory dated 24 August 2021 (‘the Advisory’) has clarified the issues and resolution on difficulties faced by the taxpayers in respect of reporting of Harmonised System of Nomenclature (‘HSN’) Code details in Table 12 of GSTR-1.
Below is the summary of key clarifications provided in the Advisory :
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Issue
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Clarification
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| Some of the HSN used by taxpayers for reporting in GSTR-1 is not available in the Table 12 HSN drop-down. |
- Taxpayers should check their HSN code in Search HSN functionality provided by GSTN on GST portal and with the directory of HSN codes provided in a downloadable excel format at the following link
https://services.gst.gov.in/services/searchhsnsac
- In case the desired HSN is not appearing in drop-down menu then taxpayer can manually enter the desired/applicable HSNs as mandated by law in HSN field. The system shall accept manually entered HSN as of now
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| In some cases, taxpayers are reporting HSN code of goods by removing last two digits of the 8 digit HSN code which leads to invalid reporting of HSN codes |
- Taxpayers are advised not to create 6-digit HSN code by truncating/removing the last two digits (including “00”) of a valid 8 digit HSN code
- Validation in the present system is relaxed and it will accept the wrong reported HSN as well
- Relaxation of validation is not applicable for e-invoice portal and e-way bill portal
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| Taxpayers are facing rejection at the time of filling the data in Table 12 of GSTR-1 at the GST portal |
- Where the taxpayers are trying to proceed only after entering the HSN code, without entering any other data like description or value, the entry will not be saved and rejected
- Taxpayers are required to fill all the mandatory fields in Table 12 to ensure acceptance of entry of HSN in Table 12 of the GSTR -1
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| GSTR-1 is processed with errors like ‘processed with error’, ‘In progress’, ‘Received but pending’ due to use of older version of offline utility by the taxpayers |
- Taxpayers are advised to download the latest version of Offline Tool (version 3.0.4) provided on the GST portal, instead of any older version
- Taxpayer using any third party GSTR-1 offline tool, then the service provider of the third party offline tool should ensure that the such offline tools are updated
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| HSN of any good/service is otherwise valid but not accepted on GST portal /e- invoice portal/ e-way bill portal |
- Taxpayers are requested to raise a query on GST Self-Service Portal on the below mentioned link:
https://selfservice.gstsystem.in |
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