whether HSN MANDATORY FOR B2C TURNOVER BELOW 5Cr?

HSN codes are not mandatory for B2C (Business-to-Consumer) supplies for businesses with an annual turnover below Rs. 5 crores.

Here’s a summary of HSN code requirements:

• Turnover above Rs. 5 crores:
  • Mandatory: Must use 6-digit HSN code for all invoices (both B2B and B2C).
• Turnover upto Rs. 5 crores:
  • B2B invoices: Must use 4-digit HSN code.
  • B2C invoices: HSN code is optional.  

    Refer NOTIFICATION NO. 78/2020 – CENTRAL TAX DATED 15-10-2020

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