TaxTMI 
TaxTMI 
If the turnover of X is less than ₹ 5 Crore in the last financial year, does he have to quote HSN code in supply made to unregistered persons?
Can someone guide in the light of Notification 78/2020?
HSN Code: Unregistered Persons
27 Aug 2021 
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HSN code requirement: supplies to unregistered persons need not list HSN where turnover is below the statutory threshold.
HSN code need not be quoted on supplies to unregistered persons where the supplier's turnover in the prior financial year falls below the prescribed turnover threshold. A clinic providing predominantly inpatient and outpatient services with overall turnover below the threshold and largely B2C invoices is not required to show HSN on B2C invoices, and correspondingly need not report HSN for those B2C supplies in GSTR-1. (AI Summary)
HSN code need not be quoted on supplies to unregistered persons where the supplier's turnover in the prior financial year falls below the prescribed turnover threshold. A clinic providing predominantly inpatient and outpatient services with overall turnover below the threshold and largely B2C invoices is not required to show HSN on B2C invoices, and correspondingly need not report HSN for those B2C supplies in GSTR-1. (AI Summary)