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Table 12 in GSTR1

Others 270 views 3 replies
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)
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 .

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 . 

HSN code is mandatory only in case of b2b transactions.


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