Q. 224 My client is a government contractor. he has undertaken some of the government contracts which are covered under 12% gst rate ( repairs/renovation to building etc) and are of the period before march 2022. now while uploading gstr1 of august 2022 i have to cover these bills. the hsn code is 9954. however now hsn code is required of minimum 6 digit and hence the code 9954 is not accepted on the portal. please advise in this regard.

Ans. In respect of the advisory issued, taxpayers with AATO of more than 5 crore would be required to mandatorily report 6- digit of HSN code while filling table 12 of the GSTR-1. This has come from 1st August,2022. Therefore, in the above-mentioned case you are required to furnish 6 digits of HSN code in GSTR-1.