Do person below 5 cr also need to mention HSN wise summary.?
Further B2C also need to mention HSN summary in case turnover is less than 5 cr
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HSN below 5 cr in GSTR 1
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In this case, 4-digit HSN code is mandatory only in case of B2B supplies.
HSN summary mandatory.
HSN is not mandatory for B2C less than 5 crores
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