Whether it is necessary to fill Table 12 HSN Wise Summary in case the assessee has only B2C sale and Turnover is also below 5 Crore
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Quick Summary
If your business only has B2C sales and your annual turnover is below 5 crore, you are generally not required to fill out the HSN Wise Summary in your GST returns. This summary is primarily for B2B transactions. Therefore, you can skip this section if it doesn't apply to your sales.