Hsn code sale

4 digits HSN code is mandatory for B2B invoices turnover below 5 crore .

Dear Dalip
As per Notification 78/2020 CT :

Aggregate Turnover more then 5 Crore:
6 Digit HSN code shall be mentioned mandatory on Tax Invoice.

Aggregate Turnover less then 5 crore :
4Digit HSN code shall be mentioned for B2B supply in Tax invoice.

Hence from above it's being very clear that Reporting HSN is in Tax Invoice & the particular in tax invoice need to be mentioned as accordingly in GSTR 1.

So in my view the Registered person whose turnover is below 5 crore is not required to provide HSN for B2C supply in Table 13 of GSTR 1

Thanks sir

You are always welcome

I have filled GSTR1 without hsn code wise sale, now how it will be correct.

As of now, HSN data cannot be amended.

no you cannot......but can be added in your subsequent return

I want to know the hsn code for the manually stitched non woven bags