Question ID :
28443
HSN summary
what if the HSN summary is not filled up and filed. Is there any penalty? Or can it be entered when asked
Posted by
t sankar
on
Feb 02, 2018
Filed Under
GST
As per Act it is not a valid return. But as of now there is no problem raised and showing valid return in GST site. Most of Small traders are facing difficult and are filing return without HSN details
Posted by
VINAY BHARGAV KUMAR G on
Feb 03, 2018
Answer ID :
64096
the same in next period return
Posted by
CA JEET REWRI on
Feb 03, 2018
Answer ID :
64229
Sec. 37 and rule 59 doesnt contain any specific provision for making return invalid on the ground of non filing of certain fields in the return form. In the online era, it is expected from system that is should not proceed if any mandatory filed is not filled up.
Further looking to the judicial precedents, penally cannot be sustained in such a situation, if imposed.
Posted by
Jatin Harjai on
Mar 06, 2018