HSN wise details of input tax credits availed is required to be disclosed.
| Annual Turnover of Taxpayer | HSN |
| Upto Rs 1.50 Cr. | Optional |
| Rs 1.50 Cr upto Rs 5.00 Cr | Mention two digits |
| Above Rs 5.00 Cr | Mention four digits |
| Dealers of imports or exports | 8 digit HSN codes required |
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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CAclubindia
