Gstr1 Me HSN Summary Mandatory Hai Turnover less than 5 crore
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This discussion clarifies that a HSN summary is mandatory in GSTR1 for all dealers, irrespective of their turnover, including those below 5 crore or 1 crore. Even if sales are primarily B2C, HSN codes must be included on tax invoices and summarised in GSTR1. If HSN codes aren't used, a description is required.
Yes, need to show. irrespective of the turnover, each and every dealer whether small or large, they have to compulsorily mention the HSN code on the tax invoice issued by them, and give the HSN wise summary in GSTR 1.