Sir
Notification135 DTD 31.03.20 of CGST mandate the applicant to mention the HSN in the annexure B. Whether 2 digit HSN is enough for turnover upto Rs 5 cr and 4 digits HSN for turnover exceeds Rs 5 cr. It also mention that in case the supplier has not mentioned the HSN the dealer also is not required to mention HSN. Please clarify
Frah Saeed Answered question May 21, 2020
As per Circular No.135/05/2020 – GST the applicant of refund is, in addition to details already prescribed, now also required to mention HSN/SAC code which is mentioned on the inward invoices. In cases where supplier is not mandated to mention HSN/SAC code on invoice, the applicant need not
mention HSN/SAC code in respect of such an inward supply.
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Frah Saeed Answered question May 21, 2020