HSN code whether mandatory


This query is : Resolved 

Quick Summary
For dealers with an annual turnover below 1.5 crore, HSN codes are generally not mandatory. However, recent notifications specify that businesses with an annual turnover up to 5 crore must report 4-digit HSN codes for B2B transactions in GSTR-1. For turnovers exceeding 5 crore, 6-digit HSN codes are required for all outward supplies, while B2C HSN reporting remains optional for those under 5 crore turnover.

29 February 2024 Sir, whether HSN code is mandatory for a dealer whose annual turnover is less than 1.5 crore ?

RAJA P M (Expert)
29 February 2024 No... HSN code not mandatory for turn over less than 1.5cr.

16 August 2025 As per Notification No. 78/2020 – Central Tax, businesses with an AATO up to ₹5 crore must report 4-digit HSN codes for B2B transactions in GSTR-1. For AATO exceeding ₹5 crore, 6-digit HSN codes are mandatory for all outward supplies. B2C HSN reporting is optional for businesses with AATO up to ₹5 crore.


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro



Answer Query



Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
19 September 2026
CA/Semi-CA/BCom

Pravin Sarvaiya

Mumbai

CA Inter

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details