HSN Code in GST Return
HSn means Harmonized System of Nomenclature
Table 12 of GSTR 1 return ask for HSN code in GST return
Table 12 – HSN wise summary of outward supplies.
As per Instruction No 16 and 17 of GSTR 1
16. Summary of supplies effected against a particular HSN code to be reported only in summary table. It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr but they need to provide information about description of goods.
17. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits level for taxpayers having annual turnover above Rs. 5.00 Cr
Comment : HSN code required if turnover exceeds Rs 1.50 crores. In case of turnover below Rs 1.50 crores, instead of HSN code, description of goods can be given.