Question ID :
37986
Reporting of SAC code wise summary of Inward supplies in Annual return - GSTR 9
Whether SAC code wise (Services) summary of inward supplies is required under GSTR 9-Annual return. As per my understanding HSN wise (Goods) summary is required for inward supplies.
Posted by
DEEPAK ARYA
on
Feb 17, 2019
Filed Under
GST
Certainly if it is required to mention HSN code for goods supplied then foe service supplied the SCN should be mentioned.
Posted by
CA. JHA SHANKAR KUMAR on
Feb 18, 2019
Answer ID :
76294
SAC is nothing but an extension list of HSN codes, Chapter 01 to 98 are for Goods and Chapter 99 is for Services, HSN summary by default includes SAC Summary as well.
Posted by
Ashish Kumar Goyal on
Feb 19, 2019