Question14:
how we can prepare HSN Detail of Inward supply. Is this necessary for GSTR9.    

Answer:

HSN detail of inward supply can be made through inward supply invoices.

As per instructions of GSTR-9 It may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies.

Further It will be optional for taxpayers having annual turnover upto Rs 1.50 Cr.

(Reply dt.14/05/2019)