Table -12 HSN Wise Summary

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Whether it is necessary to fill Table 12 HSN Wise Summary in case the Turnover is below 1.5 Crore
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It is required to be filled in case of B2B supplies.

If a dealer has only B2C sale then whether he is not required to fill Table 12
If your turn over is less than 5 crore in the previous financial year then HSN of B2C is not necessary . please refer Notification 78/2020 dated 15/10/2020 .
Duty credit scrip 6 digits hsn code
In Notification 78/2020 it only says about qouting of HSN Code in tax invoice, It does not say about GSTR 1
You have to insert all required information from Tax invoice only to GSTR1 .


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