I am dealing in only non- GST supply. My outward non GST supply shown in column 8 in GSTR 1. Whether required to show HSN wise summary in GSTR 1 in case of non GST supply.

Reply— It is 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 while filing GSTR-1.

Since Non-GST supply is not included in computation of turnover under GST, HSN summary of non-GST outward supply is not required to be given.