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hsn code
is it optional to mention hsn code for firm having less than 1.5 CR turnover?if it is optional then under which section or notification?
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Notification no. 12/2017 exempts any registered person having annual turnover in the preceding financial year up to rupees one crore fifty lakhs from mentioning HSN codes while filing GST returns. For details, visit www.cbec.gov.in/htdocs-cbec/gst/notfctn-12-central-tax-english.pdf
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