Summary in hsn

Satish Inkane

My turnover is less than 25 lakhs. I am intre state purchaser. So I have taken  Gstn.

Now being monthly filer I have to file April 21 Gstr1. My question is  in HSN  summary table no 12 I have to submit details of B to B sales only or both B to B and B to C sales combined.

In case of medicine under one Hsn code there are different brands of different companies then details of all the brands were clubed together or separate entries of individual products were made.

Please reply thanks