Hello everyone,
Is HSN summary required to be furnished in gstr 2 even if the regesterd dealer is belown the presribed limit of 1.5 cr. Though the regestered dealer has mentioned the HSN codes on the invoices in respect of sales but can he exclude himself from entering the same in the HSN column in GSTR 2 on the gound that his sales was below 1.5cr. Kindly revert.