GST HSN Wise Summary

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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
Replies (3)

No, not compulsory in this case.

Your choice not mandatory
No need to fill as only HSN of B2B required if turnover of you is below 5 crores.

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