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Is it compulsory to furnish the HSN Code wise summary for inward supplies vide S. No18 inGstr -9Return or any waiver /relaxation. Please clarify.

Is it compulsory to furnish the HSN Code wise summary for inward supplies vide S. No18 inGstr -9Return or any waiver /relaxation. Please clarify.

Reply— HSN summary details of inward supplies are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies.

Posted Date: Nov 14, 2019
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