HSN mentioning mandatory or not for sales less than 1cr in previous year

HARSHIL JAIN (MD) (334 Points)

06 May 2021  
Sir sales of last year was less than 1 cr ,
major transactions we make are b2b
so is it mandatory for us to mention HSN in gstr1.
i have already filed gstr1 for april month
plz guide
(gstr1/iff filing is optional to us as we file on quarterly basis.)

if it is mandatory to mention HSN in gstr1 as well then plz tell me what is to be done to rectify the same


is thr any penalty regarding same?



plz clarify at the earliest