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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.
GST
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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.
Rule 80, CGST Rules 2017; Sec 35(1), CGST Act 2017
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.
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