HSN summary

It is Mandatory to all registered person having turnover above 1.5 crore to provide HSN summary
however for registered person upto 1.5 Cr provide HSN summary is made optional...

No it's not mandatory for persons having turnover below 1.5cr

Hi rahul

its not mandatory, upto 1.5 cr its optional

Thank you guys for your valuable informations.

Notification 12/2017 CT , Dr 28/6/17 provides that a registered person having annual turnover in the preceding financial year less than Rs.1 .5 Crore is not required to mention the digits of HSN codes in a tax invoice issued by him. However, in GSTR 1 & 2 he must give the details of stock sold HSN code wise. So person having turnover up to Rs 1.5 crore may skip HSN codes

It is not mandatory up to ₹ 1.5 crore,it is optional.