Advisory on HSN & GSTR-1 filing issued by CBIC


The Central Board of Indirect Taxes on 26th August 2021 has issued an Advisory on Harmonised System of Nomenclature (HSN) and GSTR-1 Filing. It is clarified that on examination of the HSN codes reported as missing, it has been observed that few taxpayers are trying to report truncated first 6-digits out of an otherwise valid 8-digit HSN. These truncated HSN codes are actually not available in GST Tariff at 6-digit level, with no corresponding description of goods. Therefore, these truncated 6-digit HSN are invalid.

Taxpayers are therefore advised not to create 6-digit HSN code by truncating/removing the last two digits (including “00”) of a valid 8-digit HSN code. Taxpayers should check their HSN code in Search HSN functionality provided by GSTN on GST portal and with the directory of HSN codes provided in a downloadable excel format.

For detailed advisory, click here.


Feel free to contact in case of any query or consultation.

             +91-7417634371 

 kuldeepdiggiwal@gmail.com 

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