Our Turnover
F.Y. 2016-17 = 1.60 Crore
F.Y.2017-18 (04,17 to 06,17) = Rs.0.80 crore (Vat )
(07,17 to 03,18) = Rs. 1.22 crore (GST Applicable start)
Outward & Inward HSN Summary is applicable for us in GSTR 9 RETURN Column No. 17 & Column No. 18............because here said 1.50 crore is optional.