FAQ – 12

FAQ -12: My turnover during the period July 2017 to March 2018 is Rs 71.25 Lacs and basis of the Notification No 12/2017-Central Tax dated 28th June 2017, i have not shown HSN Codes on the Tax Invoice. In the Annual Return do i need to show the HSN Summary?

The said notification is only for the purpose of display on the tax invoice and not for the Returns, so you have to show the HSN Summary in the Annual Return, We need to wait and see if it is Mandatory or Optional when it is made available.

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Unit of measure as per GSTN

UQC or unit of measure is required to be shown in the HSN Summary of GSTR – 1 in table 12 and in table 13 of the GSTR – 2. The unit of measure in case of items/goods should be based on the UQC issued by the GSTN. If they do not match it will show error message and the return cannot be filed

http://india-gst.in/unit-of-measure-as-per-gstn/