Is it necessary to fill HSN code in GSTR 1, is there any limit for it?

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Is it necessary to fill HSN code in GSTR 1, is there any limit for it?
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6-digit HSN code is mandatory for businesses with a turnover above ₹5 crore.

For businesses with turnover below ₹5 crore, providing HSN is optional.

The HSN code for services should be mentioned at the 4-digit level (wherever applicable).


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