In the Final GST Returns, for the HSN Summary in GSTR – 1, the HSN codes are not mandatory for turnover upto Rs 1.5 Crs and two digits of HSN Code mandatory for turnover from Rs 1.5 Crs to Rs 5 Crs and for turnover above Rs 5 crs, four digits of HSN code are mandatory.
Dear Sir,
kindly inform whether GST Notification 12/2017, mandatory to mention HSN codes based on turnover is applicable only for goods not for services.
Thanks
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Yes you are very much correct . It is only for goods
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