The taxpayers with yearly turnover less than Rs. 1.50 crores, need to fill the HSN Summary Table in GSTR-1?
Pranoti Punmiya
(Data Analyst)
(158 Points)
Replied 05 January 2018
It is mandatory to report HSN summary. If tax payer turnover <= 1.5 Cr, then he can report summary by either HSN Code or Descripttion. If tax payer's turnover > 1.5 Cr, then he has to report HSN summary by HSN code only.
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