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B2c HSN summary

Ataur Rehman (193 Points)

31 May 2025

sir, b2c HSN summary mandatory or any turnover limit for b2c HSN summary.

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Rama chary Rachakonda (Master in Accounts & high court Advocate) (8382 Points)
Replied 31 May 2025

B2C HSN Summary Requirement - .

z*Mandatory for Certain Turnover*:

B2C HSN summary is mandatory for taxpayers with an aggregate turnover of more than ₹5 crore in the previous financial year.

- *Purpose*: The HSN summary helps in tracking and reporting of taxes paid on goods and services supplied to consumers. Turnover Limit -

*Aggregate Turnover*: The aggregate turnover limit of ₹5 crore is calculated based on the previous financial year's turnover.

Compliance - *GSTR-1*: Taxpayers who meet the turnover limit must report B2C HSN summary in their GSTR-1 returns. -

*Accurate Reporting*: Ensure accurate reporting of HSN codes and tax amounts in the B2C HSN summary.

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g mahesh Mundra (Business and tax consultant) (3299 Points)
Replied 02 June 2025

But below 1 cr also asking hsn summary for May 25 gstr1

Rama chary Rachakonda (Master in Accounts & high court Advocate) (8382 Points)
Replied 02 June 2025

- *GSTR-1 Filing*: When filing GSTR-1, you may be required to provide HSN-wise details of outward supplies.

HSN Summary Requirement for Turnover Below ₹1 Crore -

*Threshold for HSN Details*: For taxpayers with aggregate turnover up to ₹1.5 crores, HSN codes with minimum 4 digits are required, while those with turnover above ₹1.5 crores and up to ₹5 crores need to report HSN codes with 6 digits. May '25 GSTR-1 Filing -

*HSN Summary for May '25*: If you're required to provide HSN-wise details, ensure you have the necessary information to fill in the HSN summary section of your GSTR-1 return.

Recommendations - *Verify HSN Code Requirements*: Double-check the specific HSN code requirements for your business and ensure you're reporting the correct information. -

By understanding the HSN summary requirements, you can ensure compliance with GST regulations and accurate GSTR-1 filing.

vineeth mr (47 Points)
Replied 04 June 2025

Below 1 crore b2c hsn ask while filing return

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