HSN WISE SUMMARY IN GSTR1

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This discussion clarifies the mandatory requirements for including HSN-wise summaries in your GSTR1 filing. For businesses with a turnover exceeding 5 crore rupees, 6-digit HSN codes are compulsory. If your turnover is between 1.5 and 5 crore rupees, 4-digit HSN codes are mandatory. For turnovers below 1.5 crore rupees, 4-digit HSN codes are only required for B2B supplies, while B2C supplies remain optional.

renuka

renuka (Querist)

12 July 2021 Respected sir,
Greetings of the day,
Kindly let me know wether hsn wise summary has to be updated mandatorily in GSTR1 filling.

Regads
Renuka

CMA Poornima Madhava

CMA Poornima Madhava (Expert)

12 July 2021 If turnover is >5cr, mandatory. If turnover is up to 5cr, mandatory only for B2B supplies (B2C optional).

Ganeshbabu K

Ganeshbabu K (Expert)

12 July 2021 yes it is mandatory

upto 5 crore 4 digits
more than 5 crore 6 digits

CA Altamush Zafar

CA Altamush Zafar (Expert)

12 July 2021 Yes it is mandatory.
Better make a system of generating HSN for all supplies and file the same.

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)

12 July 2021 If turnover above 5 crore, then 6 digit hsn is compulsory. For turnover above 1.5 but below 5 crore, 4 digit HSN compulsory. For turnover below 1.5 , 4 digit HSN is compulsory for B2B only.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

28 October 2026 Current rule: AATO up to ₹5 crore — 4-digit HSN mandatory for B2B; above ₹5 crore — 6-digit for all; and from 2025 GSTR-1 Table 12 has separate B2B and B2C tabs with HSN chosen from a dropdown.

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