Column no 12 in GSTR 1 is to be filled by small tax payers

Hi,

- For entities having turnover less than Rs.1.5 cr, HSN code is not mandatory on the invoice issued by them therefore it is not mandatory to fill cloumn 12 of GSTR-1.

- Services provided by your client are composite in the nature. You can disclose charges for separate items in the invoice and charge GST on the whole value based on the rate of principal item i.e. training charges. Charges for food and snacks and projector are reimbursement to your client. You can use the code as mentioned in the expenses invoice of food & Snacks and projector charges.

Thanks

Giving training program is principle service. Providing snacks during training is bundled naturally. So it will be classified as composite supply. Only SAC code of training programme has to be mentioned in invoice. No bifurcation is required for snacks provided. Hiring projector is also bundled naturally. So no SAC required to be mentioned for that in invoice.

Table 12 is *HSN* wise summary. Ideally SAC Codes need not be reported there. Also there is no UQC mentioned for service providers be it days or times or anything else. So you can skip to fill Table 12. However instruction sheet of offline tool do mention that Table 12 is for HSN/SAC summary. So to keep safe u can fill Table 12 with SAC code, and UQC as 'numbers' and quantity as 1.

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Thank you

Hi,

Since, there is no specific UQC is given for service industry, you can mentioned 1 in the quantity. You don't need to worry about number of days or persons.

Further, its correct to show only one HSN of training because all other services are bundled with training services.

Dear Sir,

Hope you are doing well !

In your case, since the turnover less than Rs.1.5 cr, HSN is not mandatory on the invoice issued by them.

So, it is not mandatory to fill column 12 of GSTR-1. However for safer side, you can mention 1 in the quantity.

Yes, it is correct to show only one HSN of training because it is your principal services. All other services are bundled with training services.

Thanks & Regards,

Payal Chhajed

Dear Sir,

HSN number is not required as entities turnover is below 1.5 cr, Also you do not need to file column no 12 in GSTR 1.

Yes, you can mention training programmes HSN code for all services. There is no problem at all.

Hi,

HSN number is not required as the turnover is less than 1.5 cr.

Sane HSN code is fine.

Regards,

Nikhil.

Hi

Since turnover is below 1.5 cr, HSN is not mandatory. However, if you're showing it, there's nothing wrong with it. In the quantity column, mention 1.

Since it's a bundled service, you need not mention separate services in the invoice. Charge GST according to the rate for the principal services provided I.e. training.

If every thing is part & parcel of the training programme then it will be treated as composite supply (goods or services) hence the HSN ode for the principal supply i.e. training may be used & GST applied accordingly.