Question ID :
44884
HSN in case of supplies to B2C
Dear all, Issue is that is it mandatory to mention HSN code in table 12 of GSTR 1 in case of B2C supplies by a registered person having turnover less than 5 cr ??? Can we refer notification no 78/2020 dt 15/10/2020 ??
Posted by
SUDIP KUMAR MUKHOPADHYAY
on
Jun 27, 2025
Filed Under
GST
B2C Hsn code not mandatory if turnover < 5 crore.
Posted by
CA JEET REWRI on
Jun 27, 2025
Answer ID :
85955
It is optional in your case.
Posted by
ASHISH KUMAR on
Jun 28, 2025
Answer ID :
85956
For businesses with turnover up to ?5 crore, HSN-wise reporting in GSTR-1 is required only for B2B supplies. For B2C supplies, HSN details are not required in GSTR-1
Posted by
HARIOM ARORA on
Jun 28, 2025