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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Quick Summary
This discussion clarifies HSN summary requirements for businesses with an annual turnover below 5 crore when filing GSTR 1. It confirms that HSN summaries are mandatory for B2B supplies. However, for B2C supplies, HSN codes are not mandatory if the turnover is less than 5 crore.