1. HSN Code Entered must be as per the GST Portal Data Base, Click Verify HSN Code from GST Portal Button to Validate HSN as per GST Portal.

 2. GST Portal Accept any value as HSN Code in GSTR-1, whereas in GSTR-9 it verifies each HSN Code from its Database. If you have taken the HSN Code from GSTR-1 you may be required to rectify the same if it is not as per GST Portal Database.

 3. Minimum 4 Digit HSN Code is required to be reported if Annual Aggregate Turnover(AATO) is less than Rs. 5 Crore.

  1. Minimum 6-8 Digit HSN Code is required to be reported if Annual Aggregate Turnover(AATO) is more than Rs. 5 Crore.
  1. Tax Amount (CGST + SGST + IGST) Must be equal to the tax rate multiplied by taxable value. GST Portal Accept Variation of Rs. 0.01 Only.
  1. In case of Service Accounting Code (SAC) UQC and Quantity is not to be filled.
  1. Negative (-) Quantity, (-) Taxable Value and (-) GST Amount is not allowed in HSN by GST Portal.