Provision sores and Super Market B2B & B2C Sales.

379 views 4 replies
Dear Sir / Madam

Is it Mandatory to furnish HSN details in GSTR1 for Provision Stores and Super Market .

Example:
B2B SALES Rs.10,00,000
B2C SALES Rs. 12,00,000

Please give your valuable advice.
Replies (4)
HSN details mandatory in gstr-1
1) If your aggregate turn over in the preceding financial year is more than 5 crore then in both the case you have to mention 6 digits HSN code compulsary in GSTR1
2) If your turn over in the preceding financial year is less than 5 crore then you have to mention 4 digits HSN code of B2B is compulsary ,and for B2C transactions it's optional or not necessary if your aggregate turn over in the previous financial year is less than 5 core .

Please refer Notification 78/2020  dated  15/10/2020  for my above reply . 

Agree with prasad ji.
As mentioned Notification 78 do prescribe HSN code to be mentioned in GSTR 1 but it mandates the HSN need to be mentioned in Tax Invoice.
So if your AT is > 5 crore , need to mention 6 digit HSN in Tax Invoice
& if it is below 5 crore then 4digit HSN need to be mentioned on tax invoice only for the supply made to B2B.

As in notification only prescribed the HSN to be mentioned in TAX INVOICE.
But as in GSTR 1 the values & other field are captured from Tax Invoice & if you are not required to mention HSN for B2C invoice then , only B2B invoices HSN need to be reported in table 12 of GSTR 1.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
19 June 2026
Accounts Executive

Getfive Advisors Pvt. Ltd.

Ahmedabad

CA Inter

View Details
Company
ARTICLESHIP 04 June 2026
Article

Rakhecha & Co.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 24 June 2026
ARTICLE ASSISTANT

BHUPINDER SHAH AND COMPANY

New Delhi

CA Inter

View Details
Company
26 May 2026
Senior Accountant cum purchase Manager

Vardhaman Group of India

Pimpri Chinchwad

CA Inter

View Details
Company
Featured 26 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 24 June 2026
CA Article Trainee

Rahul Dang & Associates

Pune

CA Inter

View Details
Company
24 June 2026
Senior Account (VA Client Operations)

Karbon Business

Bengaluru

CA Inter

View Details