Answer

1. F

   Facts

   Table 17 asks for HSN-wise summary of outward supplies and Table 18 of inward supplies. The digits required depend on turnover. Wrong or missing HSN data is a common filing error.

2. P

   Provisions and law

   • Rule 80, CGST Rules 2017Annual return in GSTR-9 by 31 December after the financial year; GSTR-9C self-certified reconciliation where turnover is above Rs 5 crore
   • Sec 35(1), CGST Act 2017Registered person must keep true and correct accounts of supplies, stock, ITC and tax paid
3. A

   Analysis

   Businesses with higher turnover report at 6-digit HSN, smaller ones at 4-digit, following the same rules as GSTR-1 HSN reporting; check the current GSTR-9 instructions for the year. Your outward Table 17 should match the HSN summaries already reported in GSTR-1. Example: a trader selling LED bulbs and wires shows two HSN lines with quantity, value and tax. Keep item masters clean in your billing software.

4. C

   Conclusion

   1. 1Export HSN-wise sales and purchase summary from your accounting software
   2. 2Match outward HSN totals with GSTR-1 HSN tables for the year
   3. 3Check digits required for your turnover in the GSTR-9 instructions
   4. 4Fill Tables 17 and 18 and review totals before filing

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.