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hsn code

15 October 2017

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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Aman Agarwal (321 Points)
Replied 15 October 2017

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