• Annual return------------hsn wise summary.

My turnover is less than 1.5 cr in fy 2017-18. My annual return will be correct if I do not fill table 17 & table 18. because during filing of gstr1 (fy 2017-18) I put description of items without mentioning hsn. In fy 2017 -18.((cbic clarification is also not clear because during gstr1 filing they told us to mention description of goods without mentioning hsn.).
Asked 1 year ago in GST

Yes, as per ICAI guidelines, HSN wise summary is not required for turnover below 1.5 cr.

Lakshita Bhandari
CA, Mumbai
5403 Answers
487 Consultations

5.0 on 5.0

Hello Sir,


Yes, it will be correct.

Karishma Chhajer
CA, Jodhpur
2353 Answers
19 Consultations

5.0 on 5.0

Dear Sir,


Yes, the Notification/clarification exempted persons having annual turnover below Rs. 1.5 crores from mentioning the digits of HSN Code under the proposed Goods and Service Tax (GST).

It is optional for taxpayers having annual turnover up to Rs. 1.50 Crore. However, description of goods is mandatory

Payal Chhajed
CA, Mumbai
5039 Answers
137 Consultations

5.0 on 5.0



Yes, you are not required to fill HSN Summary since turnover is below 1.5 Crs.

I hope this answer satisfies your requirement.



CA Hunny Badlani

Hunny Badlani
CA, Madhya Pradesh
2544 Answers
9 Consultations

5.0 on 5.0

Yes if the turnover is below 1.5 crore HSN wise summary is not required.


Hope you find the information helpful if you do please rate it 5 and provide your valuable feedback for my improvement.

Thank you

Naman Maloo
CA, Jaipur
3766 Answers
44 Consultations

5.0 on 5.0

No need to mention HSN code if the aggregate turnover is less than Rs.1.50 cr.

Vivek Kumar Arora
CA, Delhi
3986 Answers
312 Consultations

5.0 on 5.0

If turnover is less than 1.5 Crores it is not mandatory to report HSN wise summary in Annual Return.

Brijendra Tripathi
CA, Lucknow
143 Answers
3 Consultations

5.0 on 5.0

No HSN wise summary is required if TO is less than 1.5cr.

Swapnil Jain
CA, Kolkata
15 Answers

Not rated

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