{"id":253505,"date":"2021-09-01T15:30:27","date_gmt":"2021-09-01T10:00:27","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=253505"},"modified":"2021-09-01T15:23:04","modified_gmt":"2021-09-01T09:53:04","slug":"advisory-on-hsn-and-gstr-1-filing-released","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/01\/advisory-on-hsn-and-gstr-1-filing-released\/","title":{"rendered":"Advisory on HSN and GSTR-1 filing released"},"content":{"rendered":"<p style=\"text-align: justify;\">The Central Board of Indirect Taxes has issued an Advisory dated August 26 2021 on Harmonised System of Nomenclature (HSN) and GSTR-1 Filing. Notification No. 78\/2020 \u2013 Central Tax, dated October 15, 2020 had stated that taxpayers need to declare 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:<\/p>\n<table width=\"601\">\n<tbody>\n<tr>\n<td width=\"43\"><strong>S.No<\/strong><\/td>\n<td width=\"360\"><strong>Aggregate Turnover in the preceding Financial Year<\/strong><\/td>\n<td width=\"199\"><strong>Number of Digits of HSN Code to be reported in GSTR-1<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"43\">1.<\/td>\n<td width=\"360\">Upto Rs. 5 crores<\/td>\n<td width=\"199\">4<\/td>\n<\/tr>\n<tr>\n<td width=\"43\">2.<\/td>\n<td width=\"360\">Above Rs. 5 crores<\/td>\n<td width=\"199\">6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">The present advisory clarifies that on examination of the HSN codes reported as missing, it has been observed that few taxpayers are trying to report truncated first 6-digits out of an otherwise valid 8-digit HSN. These truncated HSN codes are actually not available in GST Tariff at 6-digit level, with no corresponding description of goods. Therefore, these truncated 6-digit HSN are invalid.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">Taxpayers are therefore advised not to create 6-digit HSN code by truncating\/removing the last two digits (including \u201c00\u201d) of a valid 8-digit HSN code. 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.<\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<p><span style=\"color: #000080;\">*Tanvi Singh, Editorial Assistant has reported this brief.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Central Board of Indirect Taxes has issued an Advisory dated August 26 2021 on Harmonised System of Nomenclature (HSN) and GSTR-1 <\/p>\n","protected":false},"author":121,"featured_media":253516,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-253505","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium 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In case outward supplies attracts 6% tax rate, one is required to upload the details against 6% tax rate in the\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":222161,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/11\/15\/gstr-9-gstr-9c-more-simplified-last-dates-of-submission-extended\/","url_meta":{"origin":253505,"position":1},"title":"GSTR-9 &#038; GSTR-9C more simplified &#038; last dates of submission extended","author":"Bhumika Indulia","date":"November 15, 2019","format":false,"excerpt":"The Government has decided to extend the due dates of filing of Form GSTR-9 (Annual Return) and Form GSTR-9C (Reconciliation Statement) for Financial Year 2017-18 to 31-12-2019 and for Financial Year 2018-19 to 31-03-2020. The Government has also decided to simplify these forms by making various fields of these forms\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":253484,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/01\/implementation-of-rule-596-on-gst-portal-from-sept-1-gstn-advises-tax-payers-to-file-their-pending-gstr-3b-at-the-earliest\/","url_meta":{"origin":253505,"position":2},"title":"Implementation of Rule 59(6) on GST Portal from Sept, 1; GSTN advises tax payers to file their pending GSTR 3B at the earliest","author":"Prachi Bhardwaj","date":"September 1, 2021","format":false,"excerpt":"The Goods and Service Tax Network (GSTN) has released an advisory dated August 26, 2021 throwing light on the implementation of Rule 59(6) of CGST Rules, 2017 on GST Portal. Rule 59(6) of CGST Rules, 2017 provides for restriction in filing of GSTR-1 in following cases: \u00a0 A registered person\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":276420,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/19\/state-not-liable-to-declare-hsn-code-gst-rate-supplier-liable-to-pay-gst-must-quote-in-tender-supreme-court-tax-law-legal-research-updates-news\/","url_meta":{"origin":253505,"position":3},"title":"State cannot declare a GST rate and make it binding on the bidder; Supplier, being liable to pay GST, must quote the relevant HSN Code: SC\u00a0","author":"Prachi Bhardwaj","date":"August 19, 2022","format":false,"excerpt":"Supreme Court: In an important ruling of Goods and Service Tax (GST), the bench of \u00a0KM Joseph* and Hrishikesh Roy, JJ has directed that, in order to also ensure that the successful tenderer pays the tax due and to further ensure that, by not correctly quoting the GST rate, there\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-52-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-52-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-52-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-52-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-52-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":216042,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/06\/24\/gst-council-decision-relating-to-changes-in-law-and-procedure\/","url_meta":{"origin":253505,"position":4},"title":"GST Council decision relating to changes in &#8220;law and procedure&#8221;","author":"Bhumika Indulia","date":"June 24, 2019","format":false,"excerpt":"The 35th GST Council Meeting was held on 21-06-2019 under the chairmanship of Union Finance & Corporate Affairs Minister Nirmala Sitharaman. This was the first meeting of the Council after the swearing in of the new Government. The meeting was also attended by Union Minister of State for Finance &\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":320001,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/04\/13\/union-of-india-clarifies-five-percent-igst-rate-for-import-of-dialysis-machines-in-a-petition-before-dhc-scctimes\/","url_meta":{"origin":253505,"position":5},"title":"Union of India clarifies five percent IGST rate for import of dialysis machines in a petition before Delhi High Court","author":"Arushi","date":"April 13, 2024","format":false,"excerpt":"Respondents further submits that IGST rate of five percent is also applicable for \u201cArtificial Kidney\u201d and \u201cDisposable sterilized dialyzer\u201d.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/253505","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=253505"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/253505\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/253516"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=253505"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=253505"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=253505"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}