DISCLOSURE OF HSN CODE DETAILS

It is not mandatory to provide HSN code-wise breakup in GSTR-9 for annual turnover up to 1 crore 12. However, if the taxpayer’s annual turnover exceeds 1 crore, then it is mandatory to report HSN Summary for Outward Supplies in Table 17 at 6 digits for taxpayers having annual turnover in the preceding FY above Rs. 5 Cr. and at 4 digits for all B2B supplies for taxpayers having annual turnover in the preceding FY up to Rs. 5 Cr 12