mandatory HSN codes, As per Notification No. 78/2020 – Central Tax dated 15th October, 2020, it is mandatory for the taxpayers to report minimum 4 digit or 6 digit of HSN Code in table-12 of GSTR-I on the basis of their Aggregate Annual Turnover (AATO) in the preceding Financial Year.
To facilitate the taxpayers, these changes are being implemented in a phase-wise manner on GST Portal as below:
|
Phases |
Taxpayers with AATO of up- to 5 cr | Taxpayers with AATO of more than 5 cr. | |
| Phase 1 | Part I | Taxpayers are required to mandatorily report 2-digit HSN codes for goods & services.
Manual user entry is allowed for entering HSN or description and warning or alert message shall be shown in case of manual HSN. However, taxpayers will be able to file GSTR-1 after manual entry. |
Taxpayers are required to mandatorily report 4-digit HSN codes for goods & services.
Manual user entry is allowed for entering HSN or description and warning or alert message shall be shown in case of incorrect HSN code. However, taxpayers will be able to file GSTR-1 after manual entry. |
| Part II | Same as above | Taxpayers will now have to mandatory report 6-digit HSN code.
No change in other conditions |
|
| Phase 2 | Mandatory reporting of HSN at 4-digits; | No change | |
| Phase 3-4 | To be communicated in due course. | ||
Part 1 of Phase I has already been implemented from 01st April 2022 and is currently live on GST Portal.
From 01stAugust, 2022, Part-II of Phase-I would be implemented on GST Portal and the taxpayers would
need to report HSN in table 12 of GSTR-1 as per below mentioned scheme
mandatory HSN codes
|
Taxpayers with AATO of up-to 5 cr |
Taxpayers with AATO of more than 5 cr. | ||
|
To continue as it is. | ||
Further phases will be implemented on GST Portal shortly and respective dates of implementation and
nature of change would be updated from time to time.