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Is HSN summary mandatory in GSTR 1

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Hai All,
is HSN summary mandatory to mention in GSTR 1 from April 2021.
is there any exception for ''M Sand Jelly mining and quarrying'' from mentioning HSN summary in GSTR 1 filing.

please send notification no if yes or no.
Replies (2)
There is no any exception. Please refer Notification No.78/2020-Central Tax.
Thanks sir


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