GST HSN Wise Summary

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)
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.

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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