HSN details in annual return

am I required to fill HSN wise details in annual return for client whose turnover is below 1.5 crore?
Replies (4)
details chocolate han product
No dealer having turnover as per the Act less then 1.5 Cr are not Mandatorily required to provide HSN wise details
thank you ...
No HSN required if T/O less than 1.5 crore.

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