The turnover of the dealer is below 1.5 crore. Now he is required to mention 4 digit HSN code in his B2B invoices. In GSTR1 he was not required to give HSN details being turnover below 1.5 crores. Now is he required to give HSN details in GSTR1 considering that HSN is mandatory for B2B invoices. If yes, it will cause problems because he is not maintaining HSN codes for B2C invoices. Please guide

Reply- Yes, as per Notification No. 78/2020 – Central Tax dated 15th October 2020, taxpayers (whose aggregate turnover in the preceding Financial Year was below Rs. 5 crore) are required to mention 4 digit HSN code in their B2B invoices w.e.f 01.04.2021.

It is not exempted from submitting  in respective column of GSTR-1. Therefore, it is mandatory to mention in GSTR-1