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Table 12 in GSTR1

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Eajaz Ahmad

Accountant

125 Points Posted on 10 November 2021

Hello Sir/ Mam
We run Provision stores and our Major sales are B2C and some are B2B.

Our yearly turnover is less than 5 Crore.

Do we have to mention HSN code in Table 12 of GSTR1, as the Items too many..( more than 1000 different items with different HSN code)

please help me..

Replies (3)

Quick Summary

This discussion addresses whether businesses, particularly provision stores with a turnover under £5 crore, need to include HSN codes in Table 12 of their GSTR1. While HSN codes are mandatory for B2B invoices and potentially for all invoices under Notification 78/2020, clarity is sought regarding their specific requirement in GSTR1 for B2C transactions when dealing with a large number of items. It's advised to confirm with the local GST department for definitive guidance.

prasad Nilugal

GST Practitioner & Accounts

9000 Points Posted on 10 November 2021

Please refer Notification 78/2020 central tax dated 15 /10/2020 , as per this notification , to mention HSN mandatory in Invoice , but not clear from notification that also to mention in GSTR1 , so you please confirm with Department of GST , jurisdiction near by you .

prasad Nilugal

GST Practitioner & Accounts

9000 Points Posted on 10 November 2021

Further I would like to add that , as per notification above , if your turnover less than 5 crore in the previous financial year then For B2C transactions HSN Code may not necessary in Invoice but not clear that also in GSTR1 , so as I mentioned above please confirm with Department .