Every tax invoice issued by the taxpayer under GST should have HSN (Harmonized System Nomenclature) Code in the case of supply of goods and in the case of supply of services SAC (Services Accounting Code)
GST Tip – 141
In Annex – 9 of GSTR – 9b, the taxpayer has to furnish a reconciliation statement between the financial results and the GST Returns for the Amounts paid under protest/ as pre-deposit against demand along with the reasons for all the taxes applicable under GST.
GST Tip – 118
A Non-resident taxable person has to file the GSTR-5 return showing all the details of inward supplies, outward supplies along with any interest or penalty, fees or any other amount liable.
india-gst.in 