Now, it will be mandatory for every taxpayer to report HSN Code in Table 12 of GSTR 1. In case of turnover up to 5 Crore , minimum 4 digit HSN Code to be reported for all B2B supplies & exports and where the turnover is more than 5 crores minimum 6 digit HSN code to be reported for all supplies including Exports. This is mandatory w.e.f. 1st April 2021.
