HSN below 5 cr in GSTR 1

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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
Replies (3)

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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